The Resource WHT reclaims : is the UK free from EU challenges on WHT rules?
WHT reclaims : is the UK free from EU challenges on WHT rules?
Resource Information
The item WHT reclaims : is the UK free from EU challenges on WHT rules? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item WHT reclaims : is the UK free from EU challenges on WHT rules? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- For UK tax reclaims, perhaps the most interesting aspect of the recent Budget was the introduction of legislation limiting taxpayers' ability to bring tax claims via the High Court from March 2010. This legislation, which rewrites the UK's "error or mistake" regime, is intended to bar taxpayers from making claims on UK direct tax issues which could be grouped together to form High Court GLOs. Some of the most publicised EU tax GLOs to date include FII, loss relief (Marks & Spencer) and CFC/dividend (Cadbury Schweppes). Other important claims which are now coming to prominence include FID/Manninen and the VIC GLO, dealing with the right to compound interest
- Language
- eng
- Label
- WHT reclaims : is the UK free from EU challenges on WHT rules?
- Title
- WHT reclaims : is the UK free from EU challenges on WHT rules?
- Language
- eng
- Summary
- For UK tax reclaims, perhaps the most interesting aspect of the recent Budget was the introduction of legislation limiting taxpayers' ability to bring tax claims via the High Court from March 2010. This legislation, which rewrites the UK's "error or mistake" regime, is intended to bar taxpayers from making claims on UK direct tax issues which could be grouped together to form High Court GLOs. Some of the most publicised EU tax GLOs to date include FII, loss relief (Marks & Spencer) and CFC/dividend (Cadbury Schweppes). Other important claims which are now coming to prominence include FID/Manninen and the VIC GLO, dealing with the right to compound interest
- Citation source
- In: Tax planning international review. - London. - Vol. 36 (2009),
- http://library.link/vocab/creatorName
-
- Dickson, K
- Shiers, R
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- withholding tax
- stock lending
- ECJ case law
- Label
- WHT reclaims : is the UK free from EU challenges on WHT rules?
- Label
- WHT reclaims : is the UK free from EU challenges on WHT rules?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/WHT-reclaims--is-the-UK-free-from-EU-challenges/wm4nFpWKDM0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/WHT-reclaims--is-the-UK-free-from-EU-challenges/wm4nFpWKDM0/">WHT reclaims : is the UK free from EU challenges on WHT rules?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
