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.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Editions-Typ
Maße
ISBN-13
978-0-406-89072-6 (9780406890726)
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Schweitzer Klassifikation
"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"
