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Tax update

Article Abstract:

The amendments proposed by government in regards to the rules set out in Sch 15 to the Finance Bill on pre-owned assets (POA), as on July 2004, are described. The changes that include de minimis disregard increased cash gifts greater than before, further exemptions, clarifications on non-domiciled donors, time limits for opting out of the POA rules, are discussed.

Author: Lagerberg, Francesca
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Asset & Risk Management, Asset Accounting, Interpretation and construction, Laws, regulations and rules, Assets (Accounting)

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Tax update

Article Abstract:

A monthly update providing a brief analysis of the main tax events is presented. An overview of key tax cases and international news is also provided.

Author: Lagerberg, Francesca
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
International aspects

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Tax update

Article Abstract:

A monthly update of the main tax events is presented. An overview of key tax cases and international news is also provided.

Author: Lagerberg, Francesca
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
England

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Subjects list: United Kingdom, Tax policy
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