The Resource What a web we weave

What a web we weave

Label
What a web we weave
Title
What a web we weave
Creator
Subject
Language
eng
Summary
The author considers the workings of Condition D of Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) section 396B ('Distributions in a winding up'), when liquidating a solvent company. Section 396B can result in specific liquidation distributions being treated as dividend income in a shareholder's hands
Citation source
In: Taxation. - Sutton. - Vol. 181 (2018), no. 4643 ; p. 12-15
http://library.link/vocab/creatorName
Slevin, K.S
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • liquidation
  • close company
  • income classification
Label
What a web we weave
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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