The Resource Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies

Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies

Label
Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies
Title
Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies
Creator
Subject
Language
eng
Summary
This article notes reforms by the Finance Act 2021 s.41 to provisions of the Taxation of Chargeable Gains Act 1992 s.167 governing holdover relief for foreign-controlled companies in order to prevent capital gains tax avoidance by the "envelope trick", following Reeves v Revenue and Customs Commissioners (UT)
Citation source
In: British tax review. - London. - (2021), no. 4 ; p. 413-415
http://library.link/vocab/creatorName
Chamberlain, E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • capital gains tax
  • tax avoidance
  • case law
  • CFC
  • tax relief
  • gift tax
  • non-resident
Label
Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies
Instantiates
Publication
Label
Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies
Publication

Library Locations

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      52.3736660 4.9336932
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