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)

Commentary – Tax Reporter ¶1130-875 ; Tax Reporter ¶1130-900 ; Tax Reporter ¶1130-950

Transactions (pre-24 November 2015)

Commentary – Tax Reporter ¶1130-925 ; Tax Reporter ¶1130-975

Wording

Commentary – Tax Reporter ¶1130-800