British Tax Review

• 

  Año 2014, Número 4

  • Current Notes

    • VAT online filing: new exemption introduced

      Robin Williamson

      págs. 347-349

      

  • Finance Act 2014 Notes

    • Introduction

      Gary Richards

      págs. 350-352

      

    • Problems with the Finance Act

      Susan Ball

      págs. 352-354

      

    • Section 10 and Schedule 2: temporary increase in annual investment allowance

      Andrew Harper

      págs. 354-356

      

    • Section 11: tax relief for married couples and civil partners

      Susan Ball

      págs. 356-358

      

    • Section 15 and Schedule 3: restrictions on remittance basis - dual contracts

      Marilyn McKeever

      págs. 358-363

      

    • Section 16: treatment of agency workers; Section 17: recovery under PAYE regulations from certain company officers

      M. Firth

      págs. 363-368

      

    • Section 18: employment intermediaries: information powers and related penalties - offshore employment intermediaries; Section 20: PAYE obligations of UK intemediary in cases involving non-UK employer

      M. Firth

      págs. 368-372

      

    • Section 26: release of debts: stabilisation powers under Banking Act 2009

      John Lindsay

      págs. 372-373

      

    • Section 27: holdings treated as rights under loan relationships

      Maryanna Sharrock

      págs. 373-376

      

    • Section 28: de-grouping charges (loan relationships etc); Section 29: disguised distribution arrangements involving derivative contracts; Section 30: avoidance schemes involving the transfer of corporate profits

      John Lindsay

      págs. 376-378

      

    • Section 32: film tax relief; Section 33: television tax relief: activities to be treated as separate trade; Section 34: video games development; Section 35: community amateur sports clubs; Section 36 and Schedule 4: tax relief for theatrical production

      Patrick Way

      págs. 378-381

      

    • Sections 41-46: pensions

      Robin Ellison

      págs. 381-386

      

    • Sections 49-52 and Schedules 8-9: employee share schemes

      Monique Fry, Liron Cohen

      págs. 386-396

      

    • Section 53 and Schedule 10: venture capital trusts; Section 54: removing time limit on seed enterprise investment scheme relief; Section 55: removing time limit on CGT relief in respect of re-investment under SEIS; Section 56: exclusion of incentivised electricity or heat generation activities

      Andrew Harper

      págs. 396-401

      

    • Section 57 and Schedules 11-12: relief for investments in social enterprises - social investment tax relief

      Gregory Morris, Lynne Oats

      págs. 401-406

      

    • Section 58: relief on disposal of private residence

      Glen Loutzenhiser

      págs. 406-410

      

    • Section 63: avoidance involving losses

      Adrian Shipwright

      págs. 410-412

      

    • Section 66: business premises renovation allowances

      Judith Harrison

      págs. 412-413

      

    • Section 73 and Schedule 16: oil contractor activities: ring-fence trade etc

      Louise Higginbottom

      págs. 413-416

      

    • Section 74 and Schedule 17: partnerships

      Mark Baldwin

      págs. 416-426

      

    • Section 75: transfer pricing: restriction on claims for compensation adjustments

      Philip Greenfield

      págs. 426-427

      

    • Section 103: VAT: special schemes; Section 104: VAT: place of belonging; Section 105: VAT: place of supply orders: disapplication of transitional provision; Section 106: VAT: supply of services through agents; Section 107: VAT: refunds to health service bodies; Section 108: VAT prompt payment discounts

      Rita de la Feria

      págs. 428-433

      

    • Section 109: ATED: reduction in threshold from 1 April 2015; Section 110: ATED: further reduction in threshold from 1 April 2016; Section 111: SDLT: threshold for higher rate applying to certain transactions; Section 112: SDLT: exercise of collective rights by tenants of flats-stamp duty land tax and annual tax on enveloped dwellings

      Nigel Popplewell

      págs. 434-436

      

    • Section 114: abolition of SDRT on certain dealings in collective investment schemes; Section 115: abolition of stamp duty and SDRT: securities on recognised growth markets; Schedule 24: abolition of stamp duty and SDRT: securities on recognised growth markets

      Richard Collier

      págs. 436-438

      

    • Section 117 and Schedule 25: inheritance tax

      Marika Lemos

      págs. 438-442

      

    • Section 119: bank levy: rates from 1 January 2014; Section 120: bank levy: miscellaneous changes; Schedule 26

      Richard Collier

      págs. 442-445

      

    • Sections 199-218 and Schedules 30-31: follower notices; Sections 219-229 and Schedule 32: accelerated payment notices

      Heather Gething

      págs. 445-454

      

    • Sections 234-283 and Schedules 34-36: promoters of tax avoidance schemes (high-risk promoters)

      David Salter, Lynne Oats

      págs. 454-463

      

    • Section 290 and Schedule 37: companies owned by employee-ownership trusts

      Adrian Shipwright

      págs. 463-469