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
Resource Information
The item Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc 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 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc 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.
- 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
- Language
- eng
- 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
- 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
- Label
- Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc
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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-2020-Notes--Section-32-and-Schedule/BTikNwLUD4M/" 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-2020-Notes--Section-32-and-Schedule/BTikNwLUD4M/">Finance Act 2020 Notes : Section 32 and Schedule 6: non-UK resident companies carrying on UK property businesses etc</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>
