Matthew Hutton Chartered Tax Adviser draws some threads together in applying the notoriously difficult Schedule 15 to Finance Act 2004
This article follows up specifically various articles in The Tax Journal on Part 3 of Schedule 15 by: (a) Kevin Griffin and Georgina West 16 August 2004 Issue 754 (b) Gordon Keenay 20 September 2004 Issue 757 (c) Sharron Carle 4 October 2004 Issue 757 and (d) Kevin Griffin 27 June 2005 Issue 795 (specifically his Example 4). Since the 2004 articles we have had publication of the draft Partnership Chapters for the SDLT Manual and paragraphs 10 and 21 of Schedule 10 to Finance (No 2) Act 2005. This article will assume a basic knowledge of...
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Matthew Hutton Chartered Tax Adviser draws some threads together in applying the notoriously difficult Schedule 15 to Finance Act 2004
This article follows up specifically various articles in The Tax Journal on Part 3 of Schedule 15 by: (a) Kevin Griffin and Georgina West 16 August 2004 Issue 754 (b) Gordon Keenay 20 September 2004 Issue 757 (c) Sharron Carle 4 October 2004 Issue 757 and (d) Kevin Griffin 27 June 2005 Issue 795 (specifically his Example 4). Since the 2004 articles we have had publication of the draft Partnership Chapters for the SDLT Manual and paragraphs 10 and 21 of Schedule 10 to Finance (No 2) Act 2005. This article will assume a basic knowledge of...
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