Finance Act 2020 Notes : Section 104: returns relating to LLP not carrying on business etc with view to profit
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The work Finance Act 2020 Notes : Section 104: returns relating to LLP not carrying on business etc with view to profit represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Finance Act 2020 Notes : Section 104: returns relating to LLP not carrying on business etc with view to profit
Resource Information
The work Finance Act 2020 Notes : Section 104: returns relating to LLP not carrying on business etc with view to profit represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Finance Act 2020 Notes : Section 104: returns relating to LLP not carrying on business etc with view to profit
- Language
- eng
- Summary
- This article notes provisions of the Finance Act 2020 s.104, introducing a new s.12ABZAA into the Taxes Management Act 1970 to clarify that limited liability partnerships should be treated as general partnerships for the purposes of income tax. It suggests that the section may fail to address certain key questions raised in earlier cases, but explains how these were clarified by Revenue and Customs Commissioners v Inverclyde Property Renovation LLP (UT)
- Citation source
- In: British tax review. - London. - (2020), no. 4 ; p. 521-530
- Geographic coverage
- Europe
- Language note
- English
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Context of Finance Act 2020 Notes : Section 104: returns relating to LLP not carrying on business etc with view to profitWork of
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