The Resource Finance Act 2019 Notes

Finance Act 2019 Notes

Label
Finance Act 2019 Notes
Title
Finance Act 2019 Notes
Creator
Subject
Language
eng
Summary
Notes by various authors on Finance Act 2018
Citation source
In: British tax review. - London. - (2019), no. 3 ; p. 265-377
http://library.link/vocab/creatorName
Richards, G.
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • disposal
  • non-resident
  • immovable property
  • investment
  • investment fund
  • intangibles
  • tax avoidance
  • diverted profits tax
  • hybrid mismatch
  • BEPS
  • ATAD
  • PE
  • auxiliary activities
  • exit tax
  • capital gains tax
  • group treatment
  • carry-over
  • investment allowance
  • leasing
  • entrepreneur
  • stamp duty
  • VAT
  • voucher
  • VAT group
  • tax treaty
  • enforcement
  • disclosure
  • voluntary disclosure
  • Brexit
Label
Finance Act 2019 Notes
Instantiates
Publication
Contents
  • Editorial - just a side show?
  • Richards, G.
  • ; p. 265-267
  • Section 13: disposals by non-UK residents etc: and Schedule 1: chargeable gains accruing to non-residents etc
  • Clarke, G.
  • ; p. 268-278
  • Section 13: disposals by non-UK residents etc: and Schedule 1, paragraph 21: Schedule 5AAA to the Taxation of Chargeable Gains Act 1992 - UK property rich collective investment vehicles, etc
  • Squires, S.
  • ; p. 278-297
  • Section 15 and Schedule 3: offshore receipts in respect of intangible property
  • Fairpo, A.
  • ; p. 298-300
  • Section 16 and Schedule 4: avoidance involving profit fragmentation arrangements
  • Baker, P.
  • ; p. 300-301
  • Section 18 and Schedule 6: diverted profits tax
  • Neidle, D.
  • ; p. 302-303
  • Section 19: hybrid and other mismatches: scope of Chapter 8 and "financial instrument"
  • Onuonga, B.
  • ; p. 304-310
  • Section 21: permanent establishments: preparatory or auxiliary activities
  • Baker, P.
  • ; p. 310-312
  • Section 22 and Schedule 7: payment of CGT exit charges; section 23 and Schedule 8: corporation tax exit charges
  • Lyons, T.
  • ; p. 313-323
  • Section 24: group relief etc: meaning of "UK related" company
  • Richards, G.
  • ; p. 323
  • Section 25 and Schedule 9: intangible fixed assets: restrictions on goodwill and certain other assets
  • Fairpo, A.
  • ; p. 324-326
  • Section 26: intangible fixed assets: exceptions to degrouping charges etc
  • Richards, G.
  • ; p. 326-327
  • Section 27 and Schedule 10: corporation tax relief for carried-forward losses
  • Greenbank, A.
  • ; p. 328-331
  • Section 32 and Sch.13: temporary increase in annual investment allowance
  • Harper, A.
  • Liu, L.
  • ; p. 331
  • Section 30: construction expenditure on buildings and structures: section 31: special rate expenditure on plant and machinery: section 33: first-year allowances and first-year tax credits: section 34: first-year allowance: expenditure on electric vehicle charge points: section 35: qualifying expenditure: buildings, structures and land
  • Loutzenhiser, G.
  • ; p. 331-335
  • Section 36 and Schedule 14: leases: changes to accounting standards etc
  • Everett, M.
  • ; p. 335-339
  • Section 39 and Schedule 16: entrepreneurs' relief
  • Rayney, P.
  • ; p. 339-346
  • Section 42: relief for first-time buyers in cases of shared ownership
  • Ball, S.
  • ; p. 346-347
  • Section 43: repayment to first-time buyers in cases of shared ownership
  • Ball, S.
  • ; p. 347-348
  • Section 44: higher rates of tax for additional dwellings etc
  • Ball, S.
  • ; p. 348-349
  • Section 45: exemption in respect of financial institutions in resolution
  • Ball, S.
  • ; p. 349
  • Section 46: changes to periods for delivering returns and paying tax
  • Ball, S.
  • ; p. 349-350
  • Section 47: stamp duty: transfers of listed securities and connected persons: section 48: SDRT: listed securities and connected persons
  • Popplewell, N.
  • ; p. 350-354
  • Section 52 and Schedule 17: VAT: treatment of vouchers
  • Dhanoa, D.K.
  • ; p. 354-360
  • Section 53 and Schedule 18: VAT groups: eligibility
  • Gamito, P.
  • Killington, K.
  • ; p. 360-368
  • Section 66: residence nil-rate band
  • Wallington, R.
  • ; p. 369-372
  • Section 83: resolution of double taxation disputes
  • Baker, P.
  • ; p. 372-373
  • Section 84: international tax enforcement: disclosable arrangements
  • Baker, P.
  • ; p. 373-374
  • Section 87: voluntary returns
  • Eden, S.
  • ; p. 374-375
  • Section 90: minor amendments in consequence of EU withdrawal
  • Lyons, T.
  • ; p. 376-377
Label
Finance Act 2019 Notes
Publication
Contents
  • Editorial - just a side show?
  • Richards, G.
  • ; p. 265-267
  • Section 13: disposals by non-UK residents etc: and Schedule 1: chargeable gains accruing to non-residents etc
  • Clarke, G.
  • ; p. 268-278
  • Section 13: disposals by non-UK residents etc: and Schedule 1, paragraph 21: Schedule 5AAA to the Taxation of Chargeable Gains Act 1992 - UK property rich collective investment vehicles, etc
  • Squires, S.
  • ; p. 278-297
  • Section 15 and Schedule 3: offshore receipts in respect of intangible property
  • Fairpo, A.
  • ; p. 298-300
  • Section 16 and Schedule 4: avoidance involving profit fragmentation arrangements
  • Baker, P.
  • ; p. 300-301
  • Section 18 and Schedule 6: diverted profits tax
  • Neidle, D.
  • ; p. 302-303
  • Section 19: hybrid and other mismatches: scope of Chapter 8 and "financial instrument"
  • Onuonga, B.
  • ; p. 304-310
  • Section 21: permanent establishments: preparatory or auxiliary activities
  • Baker, P.
  • ; p. 310-312
  • Section 22 and Schedule 7: payment of CGT exit charges; section 23 and Schedule 8: corporation tax exit charges
  • Lyons, T.
  • ; p. 313-323
  • Section 24: group relief etc: meaning of "UK related" company
  • Richards, G.
  • ; p. 323
  • Section 25 and Schedule 9: intangible fixed assets: restrictions on goodwill and certain other assets
  • Fairpo, A.
  • ; p. 324-326
  • Section 26: intangible fixed assets: exceptions to degrouping charges etc
  • Richards, G.
  • ; p. 326-327
  • Section 27 and Schedule 10: corporation tax relief for carried-forward losses
  • Greenbank, A.
  • ; p. 328-331
  • Section 32 and Sch.13: temporary increase in annual investment allowance
  • Harper, A.
  • Liu, L.
  • ; p. 331
  • Section 30: construction expenditure on buildings and structures: section 31: special rate expenditure on plant and machinery: section 33: first-year allowances and first-year tax credits: section 34: first-year allowance: expenditure on electric vehicle charge points: section 35: qualifying expenditure: buildings, structures and land
  • Loutzenhiser, G.
  • ; p. 331-335
  • Section 36 and Schedule 14: leases: changes to accounting standards etc
  • Everett, M.
  • ; p. 335-339
  • Section 39 and Schedule 16: entrepreneurs' relief
  • Rayney, P.
  • ; p. 339-346
  • Section 42: relief for first-time buyers in cases of shared ownership
  • Ball, S.
  • ; p. 346-347
  • Section 43: repayment to first-time buyers in cases of shared ownership
  • Ball, S.
  • ; p. 347-348
  • Section 44: higher rates of tax for additional dwellings etc
  • Ball, S.
  • ; p. 348-349
  • Section 45: exemption in respect of financial institutions in resolution
  • Ball, S.
  • ; p. 349
  • Section 46: changes to periods for delivering returns and paying tax
  • Ball, S.
  • ; p. 349-350
  • Section 47: stamp duty: transfers of listed securities and connected persons: section 48: SDRT: listed securities and connected persons
  • Popplewell, N.
  • ; p. 350-354
  • Section 52 and Schedule 17: VAT: treatment of vouchers
  • Dhanoa, D.K.
  • ; p. 354-360
  • Section 53 and Schedule 18: VAT groups: eligibility
  • Gamito, P.
  • Killington, K.
  • ; p. 360-368
  • Section 66: residence nil-rate band
  • Wallington, R.
  • ; p. 369-372
  • Section 83: resolution of double taxation disputes
  • Baker, P.
  • ; p. 372-373
  • Section 84: international tax enforcement: disclosable arrangements
  • Baker, P.
  • ; p. 373-374
  • Section 87: voluntary returns
  • Eden, S.
  • ; p. 374-375
  • Section 90: minor amendments in consequence of EU withdrawal
  • Lyons, T.
  • ; p. 376-377

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