The Resource Finance Act 2018 Notes

Finance Act 2018 Notes

Label
Finance Act 2018 Notes
Title
Finance Act 2018 Notes
Creator
Subject
Language
eng
Summary
Notes by various authors on Finance Act 2018
Citation source
In: British tax review. - London. - (2018), no. 3 ; p. 271-326
http://library.link/vocab/creatorName
Richards, G.
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • intangibles
  • corporate income tax
  • shares
  • investment allowance
  • venture capital
  • investment incentive
  • carried interest
  • deductions
  • group of companies
  • interest
  • double non-taxation
  • hive down
  • capital allowance
  • depreciation
  • loss relief
  • anti-avoidance
  • bank tax
  • capital gains tax
  • digital economy
  • e-commerce
  • VAT
  • owner-occupied dwelling
  • immovable property
  • tax relief
  • trust
Label
Finance Act 2018 Notes
Instantiates
Publication
Contents
  • Editorial
  • Richards, G.
  • ; p. 271-272
  • Sections 14-17 and Schedules 4 and 5: EIS, SEIS, SI and VCT reliefs
  • Harper, A.
  • ; p. 272-282
  • Sections 20-21: intangible fixed assets
  • Crompton, B.
  • ; p. 282-287
  • Sections 24 and Schedule 8: corporate interest restriction
  • Crompton, B.
  • ; p. 287-291
  • Section 26: freezing of indexation allowance for gains chargeable to corporation tax
  • Richards, G.
  • ; p. 291-292
  • Section 27: assets transfer to non-resident company: reorganisations of share capital etc
  • Richards, G.
  • ; p. 292-293
  • Section 28: depreciatory transactions within a group of companies
  • Ball, S.
  • ; p. 293-294
  • Section 30: reduction of relief in cases where losses relieved sideways etc
  • Lyons, T.
  • ; p. 294-297
  • Section 31: countering effect of avoidance arrangements
  • Lyons, T.
  • ; p. 297-298
  • Section 33 and Schedule 9: bank levy
  • Collier, R.
  • ; p. 299-300
  • Section 35 and Schedule 10: settlements: anti-avoidance etc
  • Chamberlain, E.
  • ; p. 300-309
  • Section 37: carried interest
  • Shipwright, A.
  • ; p. 309-311
  • Section 38: online marketplaces
  • Beetham, F.
  • Cape, J.
  • ; p. 311-323
  • Section 40 and Schedule 11: higher rates for additional dwellings
  • Ball, S.
  • ; p. 323-325
  • Section 41: relief for first-time buyers
  • Ball, S.
  • ; p. 325-326
Label
Finance Act 2018 Notes
Publication
Contents
  • Editorial
  • Richards, G.
  • ; p. 271-272
  • Sections 14-17 and Schedules 4 and 5: EIS, SEIS, SI and VCT reliefs
  • Harper, A.
  • ; p. 272-282
  • Sections 20-21: intangible fixed assets
  • Crompton, B.
  • ; p. 282-287
  • Sections 24 and Schedule 8: corporate interest restriction
  • Crompton, B.
  • ; p. 287-291
  • Section 26: freezing of indexation allowance for gains chargeable to corporation tax
  • Richards, G.
  • ; p. 291-292
  • Section 27: assets transfer to non-resident company: reorganisations of share capital etc
  • Richards, G.
  • ; p. 292-293
  • Section 28: depreciatory transactions within a group of companies
  • Ball, S.
  • ; p. 293-294
  • Section 30: reduction of relief in cases where losses relieved sideways etc
  • Lyons, T.
  • ; p. 294-297
  • Section 31: countering effect of avoidance arrangements
  • Lyons, T.
  • ; p. 297-298
  • Section 33 and Schedule 9: bank levy
  • Collier, R.
  • ; p. 299-300
  • Section 35 and Schedule 10: settlements: anti-avoidance etc
  • Chamberlain, E.
  • ; p. 300-309
  • Section 37: carried interest
  • Shipwright, A.
  • ; p. 309-311
  • Section 38: online marketplaces
  • Beetham, F.
  • Cape, J.
  • ; p. 311-323
  • Section 40 and Schedule 11: higher rates for additional dwellings
  • Ball, S.
  • ; p. 323-325
  • Section 41: relief for first-time buyers
  • Ball, S.
  • ; p. 325-326

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