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International Law

: Bank Law Blog

Leased plant and machinery

By 1banklawblogger

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HMRC has been spending a bit of time drafting laws to prevent people avoiding tax on “mismatched chains of leases” and on leases granted at a premium.  They have published a Technical Note with draft legislation to be included in the Finance Bill 2008, that affects: 1. Arrangements involving head leases and sub-leases which create tax [...]

Full post as published by Bank Law Blog on January 08, 2008 (boomark / email).

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