Miscellaneous aspects

Walter Sinclair and Barry Lipkin

Chapter Chapter 15 in St. James’s Place Wealth Management Tax Guide 2012–2013, 2012, pp 212-235 from Palgrave Macmillan

Abstract: Abstract The consolidating and rewriting statutes, ITTOIA (2.10), ITA 2007 and CTA 2009 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.

Keywords: Capital Gain; Friendly Society; Offshore Fund (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-29080-9_15

Ordering information: This item can be ordered from
http://www.palgrave.com/9781137290809

DOI: 10.1057/9781137290809_15

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().