Taxation Treatment of Interest and Loan Relationships
2005
|
3rd Revised edition
LexisNexis UK (Verlag)
978-0-406-89072-6 (ISBN)
LexisNexis UK (Verlag)
978-0-406-89072-6 (ISBN)
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A guide to the law relating to the taxation of interest payments and receipts in the case of both individuals and companies. Exploring the ways in which both UK and foreign source interest is taxed, this book deals with the question of what constitutes interest and explores the circumstances which give rise to tax liabilities and reliefs.
This is a comprehensive guide to the law relating to the taxation of interest payments and receipts in the case of both individuals and companies. Wide ranging in its coverage, exploring the ways in which both UK and foreign source interest is taxed, it deals with the question of what constitutes interest and explores the circumstances which give rise to tax liabilities and reliefs. It offers an essential loose leaf service for all business tax practitioners.
This is a comprehensive guide to the law relating to the taxation of interest payments and receipts in the case of both individuals and companies. Wide ranging in its coverage, exploring the ways in which both UK and foreign source interest is taxed, it deals with the question of what constitutes interest and explores the circumstances which give rise to tax liabilities and reliefs. It offers an essential loose leaf service for all business tax practitioners.
"Chapter One Historical background Chapter Two The nature of interest Chapter Three Categories of interest Chapter Four Income tax on UK source interest:Schedule D Case III Chapter Five Income tax on foreign source interest:Schedule D Case IV or Case V Chapter Six Income tax relief for interest Chapter Seven Corporation tax and loan relationshipsChapter Eight Deduction of income tax from interest on payment or receiptChapter Nine Special topicsChapter Ten Returns and statements Chapter Eleven Interest and other taxes Chapter Twelve Case digestIndex 1/1"
| Erscheint lt. Verlag | 24.8.2005 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 0-406-89072-2 / 0406890722 |
| ISBN-13 | 978-0-406-89072-6 / 9780406890726 |
| Zustand | Neuware |
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