Miscellaneous Aspects
Walter Sinclair and
Barry Lipkin
Chapter Chapter 15 in St. James’s Place Wealth Management Tax Guide 2011–2012, 2011, pp 210-231 from Palgrave Macmillan
Abstract:
Abstract The consolidating and rewriting statutes, ITTOIA (2.10), ITA 2007 and CTA 2009 have now eliminated the classification of income under the previous schedules and cases, Schedule D Case VI being particularly relevant to this chapter. Although the basic rules have largely continued, each type of income taxable under miscellaneous profits is now specified in law, rather than swept up by exception. Such income includes:
Keywords: Capital Gain; Friendly Society; Offshore Fund (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-31404-7_15
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DOI: 10.1057/9780230314047_15
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