European Co-operative Society (SCE)
Capital allowances
Commentary –
Tax Reporter ¶235-600
;
Tax Reporter ¶772-120
Chargeable gains
Commentary –
Tax Reporter ¶772-120
Derivative contracts
Commentary –
Tax Reporter ¶772-120
EC mergers directive
Commentary –
Tax Reporter ¶103-840
;
Tax Reporter ¶772-120
Formation
Intangible assets
Commentary –
Tax Reporter ¶772-120
Loan relationships
Commentary –
Tax Reporter ¶772-120
Transfer during formation of
Commentary –
Practical Capital Allowances ¶120-150
Transfers of qualifying assets
Commentary –
Tax Reporter ¶235-600