The Resource Finance Act 2019 Notes
Finance Act 2019 Notes
Resource Information
The item Finance Act 2019 Notes 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 Finance Act 2019 Notes 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.
- 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
- Title
- Finance Act 2019 Notes
- Subject
-
- ATAD
- group treatment
- investment allowance
- voucher
- disclosure
- investment
- diverted profits tax
- leasing
- stamp duty
- budget law
- BEPS
- exit tax
- non-resident
- capital gains tax
- immovable property
- VAT group
- tax treaty
- hybrid mismatch
- voluntary disclosure
- entrepreneur
- intangibles
- carry-over
- tax avoidance
- auxiliary activities
- investment fund
- PE
- disposal
- VAT
- enforcement
- Brexit
- 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
- 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
- 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
Subject
- ATAD
- BEPS
- Brexit
- PE
- VAT
- VAT group
- auxiliary activities
- budget law
- capital gains tax
- carry-over
- disclosure
- disposal
- diverted profits tax
- enforcement
- entrepreneur
- exit tax
- group treatment
- hybrid mismatch
- immovable property
- intangibles
- investment
- investment allowance
- investment fund
- leasing
- non-resident
- stamp duty
- tax avoidance
- tax treaty
- voluntary disclosure
- voucher
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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/Finance-Act-2019-Notes/Auy2pAiW2XE/" 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/Finance-Act-2019-Notes/Auy2pAiW2XE/">Finance Act 2019 Notes</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>
