The Resource HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd : when is saving tax the "sole or main object"?

HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd : when is saving tax the "sole or main object"?

Label
HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd : when is saving tax the "sole or main object"?
Title
HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd : when is saving tax the "sole or main object"?
Creator
Subject
Language
eng
Summary
This decision of the Upper Tribunal concerned the finance leasing of two ships, the UK capital allowances rules in respect of "overseas leasing", and above all the scope of anti-avoidance rules of a kind which are widespread in UK tax legislation: and which deny a tax relief where "the sole and main object" of a transaction was the obtaining of a tax benefit
Citation source
In: British tax review. - London. - (2014),
http://library.link/vocab/creatorName
McGowan, M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • finance lease
  • capital allowance
  • shipping
  • anti-avoidance
Label
HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd : when is saving tax the "sole or main object"?
Instantiates
Publication
Label
HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd : when is saving tax the "sole or main object"?
Publication

Library Locations

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