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?
Resource Information
The item Company, person, body of persons, entity : what's the difference and why? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Company, person, body of persons, entity : what's the difference and why? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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?
- 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. (Peter)
- 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?
- Label
- Company, person, body of persons, entity : what's the difference and why?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Company-person-body-of-persons-entity--whats/ScwmMV-cS-E/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Company-person-body-of-persons-entity--whats/ScwmMV-cS-E/">Company, person, body of persons, entity : what's the difference and why?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Company-person-body-of-persons-entity--whats/ScwmMV-cS-E/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Company-person-body-of-persons-entity--whats/ScwmMV-cS-E/">Company, person, body of persons, entity : what's the difference and why?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
