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| Author: | Pink, G. |
| Title: | United Kingdom : Commentary on the United Kingdom Finance (No.2) Act 1987. |
| Journal: | European Taxation
1987 : VOL. 27:11, p. 342-344 |
| Index terms: | COMPANY TAXATION CAPITAL GAINS TAX TAXATION UNITED KINGDOM |
| Language: | eng |
| Abstract: | An expansion on an earlier article that reviewed the UK Finance Act and covers personal taxation affecting UK members of partnerships controlled abroad, company taxation concerning dual resident companies and the limitation of group and other feliefs, offshore funds, close company apportionment, reinsurance and capital gains, commodity, financial futures and options, profit-related pay, and customs and excise duties. |
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