The Resource HMRC v English Holdings (BVI) Ltd: seeing double (losses)

HMRC v English Holdings (BVI) Ltd: seeing double (losses)

Label
HMRC v English Holdings (BVI) Ltd: seeing double (losses)
Title
HMRC v English Holdings (BVI) Ltd: seeing double (losses)
Creator
Subject
Language
eng
Summary
The decision of the Upper Tribunal in HMRC v English Holdings (BVI) Ltd concerned the interrelation of corporation tax and income tax and, in particular, whether an activity which falls within the corporation tax regime can give rise to losses that can be set against profits for the purposes of the income tax regime. This case note describes the case and the decision
Citation source
In: British tax review. - London. - (2018), no. 1 ; p. 32-39
http://library.link/vocab/creatorName
Belgrano, B
Geographic coverage
  • European Union
  • Europe
  • Caribbean
Language note
English
http://library.link/vocab/subjectName
  • case law
  • corporate income tax
  • income tax
  • losses
  • profits
  • PE
  • non-resident
Label
HMRC v English Holdings (BVI) Ltd: seeing double (losses)
Instantiates
Publication
Label
HMRC v English Holdings (BVI) Ltd: seeing double (losses)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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