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
Resource Information
The item Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies 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 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies 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 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)
- Language
- eng
- 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
- 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
- Label
- Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies
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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-2021-Notes--Section-41--hold-over/i0KeiDRih0Y/" 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-2021-Notes--Section-41--hold-over/i0KeiDRih0Y/">Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies</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>
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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-2021-Notes--Section-41--hold-over/i0KeiDRih0Y/" 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-2021-Notes--Section-41--hold-over/i0KeiDRih0Y/">Finance Act 2021 Notes : Section 41 : hold-over relief for foreign-controlled companies</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>
