The Resource Company, person, body of persons, entity : what's the difference and why?

Company, person, body of persons, entity : what's the difference and why?

Label
Company, person, body of persons, entity : what's the difference and why?
Title
Company, person, body of persons, entity : what's the difference and why?
Creator
Subject
Language
eng
Summary
This article seeks to shed light on the use of the terms "company", "person", "body of persons" and "entity" in UK income tax law. The focus is on identifying the origins and meaning of "company" and its relationship with the concept of "body of person". It makes copious use of the Inland Revenue's Notes on Clauses. It questions whether the reasoning in Conservative and Unionist Central office is consistent with Parliament's (or at least the Revenue's) intention when using the word "unincorporated association" in the definition of "company" in 1965. It concludes with a proposal for rationalisation of these interrelated and overlapping terms
Citation source
In: British tax review. - London. - (2011),
http://library.link/vocab/creatorName
Harris, P.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • income tax law
  • entity classification
Label
Company, person, body of persons, entity : what's the difference and why?
Instantiates
Publication
Label
Company, person, body of persons, entity : what's the difference and why?
Publication

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