Miscellaneous aspects

Walter Sinclair and Barry Lipkin

Chapter Chapter 15 in Tax Guide 2013–2014, 2013, pp 218-243 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: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31529-8_15

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DOI: 10.1057/9781137315298_15

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