Tax-motivated transactions, CAA 2001, s. 215
Attack in Barclays Mercantile
Commentary –
Tax Reporter ¶1130-775
Background
Commentary –
Tax Reporter ¶1130-725
Case Law –
W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling
Calculating the restriction on allowances
Commentary –
Tax Reporter ¶1130-850
Generally
Commentary –
Tax Reporter ¶1130-700
Past application to non-recourse
Commentary –
Tax Reporter ¶1130-750
Transactions (post-24 November 2015)
Transactions (pre-24 November 2015)
Commentary –
Tax Reporter ¶1130-925
;
Tax Reporter ¶1130-975
Wording
Commentary –
Tax Reporter ¶1130-800