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3.208: Case IV

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 3: Charge to Corporation Tax 3.2: Computation of Corporation Tax 3.208.1: Income charged 3.208.2: Other gains chargeable under Case IV 3.208.3: Deposit interest retention tax 3.208.4: Leasing of machinery or plant 3.208.5: Anti-avoidance 3.208.6: Premiums for leases and related payments 3.208.7: Bond washing 3.208.8: Transactions associated with loans 3.208.9: Gains from illegal or unknown sources 3.208.10: Recovery of excess reliefs 3.208.11: Basis of assessment and Case IV losses ...

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