The Resource Finance Act 2016 Notes

Finance Act 2016 Notes

Label
Finance Act 2016 Notes
Title
Finance Act 2016 Notes
Creator
Subject
Language
eng
Summary
Notes by various authors on Finance Act 2016
Citation source
In: British tax review. - London. - (2016), no. 5; p. 520-673
http://library.link/vocab/creatorName
Richards, G.
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • pension
  • investment credit
  • securities
  • management fee
  • carried interest
  • deductions
  • source of income
  • intellectual property
  • capital allowance
  • investment allowance
  • intangibles
  • hybrid mismatch
  • inheritance tax
  • GAAR
  • State aid
  • stamp duty
  • stamp duty land tax
Label
Finance Act 2016 Notes
Instantiates
Publication
Contents
  • Editorial
  • Richards, G.
  • ; p. 520-523
  • Section 12 and Schedule 2 : tax treatment of payments from sporting testimonials
  • Way, P.
  • ; p. 523-524
  • Section 19 and Schedule 4; Sections 20-22 and Schedule 5 : pensions; Section 94: inheritance tax : pension drawdown funds
  • Harrold, L.
  • ; p. 524-529
  • Sections 28-31 : EIS, SEIS and VCTs
  • Harper, A.
  • ; p. 529-537
  • Sections 33-35 : transactions in securities
  • Cullen, F.
  • ; p. 537-542
  • Sections 36-38 and Section 89 : disguised fees and carried interest
  • Stratton, R.
  • Rowlands, E.
  • ; p. 543-555
  • Sections 40-41 : deduction of income tax at source : intellectual property
  • Greenfield, P.
  • ; p. 555-560
  • Section 49 and Schedule 7 : loan relationships and derivative contracts
  • Lindsay, J.
  • ; p. 560-563
  • Sections 52-53 : intangible fixed assets
  • Shipwright, A.
  • ; p. 563-567
  • Sections 58-63 : oil and gas; Section 140: petroleum revenue tax : rate
  • Doak, J.
  • ; p. 568-569
  • Section 64 and Schedule 9 : profits from the exploitation of patents etc
  • Greenfield, P.
  • Browning, A.
  • ; p. 569-575
  • Section 66 and Schedule 10 : hybrid and other mismatches
  • Bhogal, S.
  • ; p. 575-585
  • Section 68 : taking over payment obligations as lessee of plant or machinery
  • Shipwright, A.
  • ; p. 585-587
  • Sections 69-70 : capital allowances
  • Harper, A.
  • ; p. 587-589
  • Sections 73-74 : property business deductions
  • Vaines, P.S.
  • ; p. 589-590
  • Section 75 : transfer pricing : application of OECD principles
  • Collier, R.
  • ; p. 590-592
  • Sections 84-86 and Schedule 13 : entrepreneurs' relief
  • Miller, P.
  • ; p. 592-596
  • Section 88 : employee shareholder shares : limit on exemption
  • Findley, M.
  • ; p. 596-597
  • Sections 93-97 and Schedule 15 : inheritance tax, etc.
  • Wallington, R.
  • ; p. 598-604
  • Section 123 : VAT : representatives and security; Section 124 : VAT : joint and several liability of operators of online market places
  • Schofield, M.
  • Feria, R. Aguiar de Sousa e Melo de la
  • ; p. 604-611
  • Section 126 : VAT : women's sanitary products
  • Schofield, M.
  • Feria, R. Aguiar de Sousa e Melo de la
  • ; p. 611-618
  • Sections 127-129 : SDLT
  • Ball, S.
  • ; p. 618-628
  • Section 130 : SDLT higher rate : acquisition under regulated home reversion plan; Section 131 : SDLT higher rate : properties occupied by certain employees etc ; Section 133 and Schedule 16 : SDLT : property authorised investment funds and co-ownership authorised contractual schemes ; Sections 134-136 : ATED
  • Ball, S.
  • ; p. 628-634
  • Sections 138-139 : stamp duty and SDRT : transfers to depositaries or providers of clearance services
  • Collier, R.
  • ; p. 635-636
  • Sections 156-157 : general anti-abuse rule : procedural developments
  • Freedman, J.
  • ; p. 636-637
  • Section 158 : general anti-abuse rule : penalty
  • Freedman, J.
  • ; p. 637-639
  • Section 160 : promotors of tax avoidance schemes
  • Stratton, R.
  • Hodgson, L.
  • ; p. 639-646
  • Section 161 and Schedule 19 : large businesses : tax strategies and sanctions for persistently unco-operative behaviour
  • Stratton, R.
  • Costello, K.
  • ; p. 646-652
  • Section 161 and Schedule 19 : large businesses : tax strategies and sanctions for persistently unco-operative behaviour : further commentary
  • Freedman, J.
  • Vella, J.
  • ; p. 653-663
  • Section 162 and Schedule 20 ; Section 163 and Schedule 21 ; Sections 164-165 and Schedule 22 ; Section 166 : offshore activities
  • Noble, P.
  • Collins, J.
  • ; p. 664-668
  • Section 167 and Schedule 23 : simple assessments
  • Richards, G.
  • ; p. 668-670
  • Section 180-182 and Schedule 24 : state aid granted through provision of tax advantages
  • Lyons, T.
  • ; p. 670-672
  • Office of Tax Simplification : Section 184 and Schedule 25 ; Sections 185-189
  • Richards, G.
  • ; p. 672-673
Label
Finance Act 2016 Notes
Publication
Contents
  • Editorial
  • Richards, G.
  • ; p. 520-523
  • Section 12 and Schedule 2 : tax treatment of payments from sporting testimonials
  • Way, P.
  • ; p. 523-524
  • Section 19 and Schedule 4; Sections 20-22 and Schedule 5 : pensions; Section 94: inheritance tax : pension drawdown funds
  • Harrold, L.
  • ; p. 524-529
  • Sections 28-31 : EIS, SEIS and VCTs
  • Harper, A.
  • ; p. 529-537
  • Sections 33-35 : transactions in securities
  • Cullen, F.
  • ; p. 537-542
  • Sections 36-38 and Section 89 : disguised fees and carried interest
  • Stratton, R.
  • Rowlands, E.
  • ; p. 543-555
  • Sections 40-41 : deduction of income tax at source : intellectual property
  • Greenfield, P.
  • ; p. 555-560
  • Section 49 and Schedule 7 : loan relationships and derivative contracts
  • Lindsay, J.
  • ; p. 560-563
  • Sections 52-53 : intangible fixed assets
  • Shipwright, A.
  • ; p. 563-567
  • Sections 58-63 : oil and gas; Section 140: petroleum revenue tax : rate
  • Doak, J.
  • ; p. 568-569
  • Section 64 and Schedule 9 : profits from the exploitation of patents etc
  • Greenfield, P.
  • Browning, A.
  • ; p. 569-575
  • Section 66 and Schedule 10 : hybrid and other mismatches
  • Bhogal, S.
  • ; p. 575-585
  • Section 68 : taking over payment obligations as lessee of plant or machinery
  • Shipwright, A.
  • ; p. 585-587
  • Sections 69-70 : capital allowances
  • Harper, A.
  • ; p. 587-589
  • Sections 73-74 : property business deductions
  • Vaines, P.S.
  • ; p. 589-590
  • Section 75 : transfer pricing : application of OECD principles
  • Collier, R.
  • ; p. 590-592
  • Sections 84-86 and Schedule 13 : entrepreneurs' relief
  • Miller, P.
  • ; p. 592-596
  • Section 88 : employee shareholder shares : limit on exemption
  • Findley, M.
  • ; p. 596-597
  • Sections 93-97 and Schedule 15 : inheritance tax, etc.
  • Wallington, R.
  • ; p. 598-604
  • Section 123 : VAT : representatives and security; Section 124 : VAT : joint and several liability of operators of online market places
  • Schofield, M.
  • Feria, R. Aguiar de Sousa e Melo de la
  • ; p. 604-611
  • Section 126 : VAT : women's sanitary products
  • Schofield, M.
  • Feria, R. Aguiar de Sousa e Melo de la
  • ; p. 611-618
  • Sections 127-129 : SDLT
  • Ball, S.
  • ; p. 618-628
  • Section 130 : SDLT higher rate : acquisition under regulated home reversion plan; Section 131 : SDLT higher rate : properties occupied by certain employees etc ; Section 133 and Schedule 16 : SDLT : property authorised investment funds and co-ownership authorised contractual schemes ; Sections 134-136 : ATED
  • Ball, S.
  • ; p. 628-634
  • Sections 138-139 : stamp duty and SDRT : transfers to depositaries or providers of clearance services
  • Collier, R.
  • ; p. 635-636
  • Sections 156-157 : general anti-abuse rule : procedural developments
  • Freedman, J.
  • ; p. 636-637
  • Section 158 : general anti-abuse rule : penalty
  • Freedman, J.
  • ; p. 637-639
  • Section 160 : promotors of tax avoidance schemes
  • Stratton, R.
  • Hodgson, L.
  • ; p. 639-646
  • Section 161 and Schedule 19 : large businesses : tax strategies and sanctions for persistently unco-operative behaviour
  • Stratton, R.
  • Costello, K.
  • ; p. 646-652
  • Section 161 and Schedule 19 : large businesses : tax strategies and sanctions for persistently unco-operative behaviour : further commentary
  • Freedman, J.
  • Vella, J.
  • ; p. 653-663
  • Section 162 and Schedule 20 ; Section 163 and Schedule 21 ; Sections 164-165 and Schedule 22 ; Section 166 : offshore activities
  • Noble, P.
  • Collins, J.
  • ; p. 664-668
  • Section 167 and Schedule 23 : simple assessments
  • Richards, G.
  • ; p. 668-670
  • Section 180-182 and Schedule 24 : state aid granted through provision of tax advantages
  • Lyons, T.
  • ; p. 670-672
  • Office of Tax Simplification : Section 184 and Schedule 25 ; Sections 185-189
  • Richards, G.
  • ; p. 672-673

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