Tax Treatment of Interest and Loan Relationships
1997
|
3rd Revised edition
Tolley (Verlag)
978-0-406-89073-3 (ISBN)
Tolley (Verlag)
978-0-406-89073-3 (ISBN)
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An examination of the taxation treatment of interest, covering such topics as the different categories of interest and relief for interest. This edition includes recent legislation on corporate debt introduced on 1 April 1996.
This text provides a comprehensive and detailed review of the law relating to the taxation of interest payments and receipts within the UK. It provides thorough guidance precisely geared to the needs of those involved in this area. Completely updated, this edition includes recent legislation on corporate debt introduced on 1 April 1996.
This text provides a comprehensive and detailed review of the law relating to the taxation of interest payments and receipts within the UK. It provides thorough guidance precisely geared to the needs of those involved in this area. Completely updated, this edition includes recent legislation on corporate debt introduced on 1 April 1996.
Historial background; the nature of interest; categories of interest; taxation of interest within Schedule D Case III; taxation of foreign source interest (Schedule D Case IV or Case V); taxation of interest within Schedule C; interest chargable under Schedule D - deduction of income tax at source; relief for interest; special topics; returns and statements; interest and other taxes.
| Zusatzinfo | tables, index |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 0-406-89073-0 / 0406890730 |
| ISBN-13 | 978-0-406-89073-3 / 9780406890733 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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