The Resource When, if ever, can an activity motivated by tax constitute a trade?

When, if ever, can an activity motivated by tax constitute a trade?

Label
When, if ever, can an activity motivated by tax constitute a trade?
Title
When, if ever, can an activity motivated by tax constitute a trade?
Creator
Subject
Language
eng
Summary
The existence or otherwise of a "trade" has been the cornerstone of part of the UK tax code for over 150 years. The courts have, throughout this time, struggled to articulate the circumstances in which a set of activities will or will not amount to a trade, particularly where some of those activities may be motivated by fiscal concerns. In very recent times the Tax Tribunals have had to consider this issue afresh in the context of structured transactions that sought to generate tax advantages in the context, usually, of a wider commercial transaction. This article looks at the origins of the debate and the development of the case law to the present day and considers what the recent cases may mean for taxpayers
Citation source
In: British tax review. - London. - (2014),
http://library.link/vocab/creatorName
Peacock, J.D
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • business
  • case law
  • dividend stripping
Label
When, if ever, can an activity motivated by tax constitute a trade?
Instantiates
Publication
Label
When, if ever, can an activity motivated by tax constitute a trade?
Publication

Library Locations

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