The Resource Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc

Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc

Label
Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
Title
Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
Creator
Subject
Language
eng
Summary
This note highlights provisions of the Finance Act 2020 s.32 and Sch.6, making further amendments to the corporation tax regime applicable to non-resident companies operating UK property businesses, which was introduced by the Finance Act 2019. It summarises key reforms concerning the tax treatment of derivative contracts and loan relationships, and notification of chargeability, and details their retrospective effect
Citation source
In: British tax review. - London. - (2020), no. 4 ; p. 452-454
http://library.link/vocab/creatorName
Yates, D
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • non-resident company
  • immovable property
  • derivative financial instrument
  • loan
  • retroactivity
  • banking
Label
Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
Instantiates
Publication
Label
Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
Publication

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