explicitly provide for the avoidance of tax
by granting relief in order
Its intention is that HMRC will be able to challenge arrangements whose main purpose is the avoidance of tax
The initial PBR statement, however, specifies a fixed charge of pounds 30,000 (similar in concept to the earlier proposal from the Tories) for those non-doms who avoid UK tax by not bringing offshore income or gains into the UK (the so-called "remittance basis" of taxation), and also talks about "reducing the scope" for the avoidance of tax
through offshore structures.
It is possible to replace any existing share options with EMI options if the new grant is for the purpose of recruiting or retaining staff and provided one of the main purposes is not the avoidance of tax
These will be paid for from three main sources: tax payments by oil companies will be accelerated, avoidance of tax
by companies and wealthy individuals will be targeted more robustly, and stamp duty relief on commercial property in disadvantaged areas will be abolished.
33) This rule is intended to prevent avoidance of tax
on SPOCI or ICI that is attributable to such U.
Avoidance of tax
increases in recent years continues to assist provincial efforts to attract new business investments.
Contract notice: Open procedure for the award of contracts for service management assessment of evasion and / or avoidance of tax
revenue ici-imutasi-tarsu-tares-tari, as well as the process of forcible collection of tax revenues and assets of the organization.
Topics covered include considerations when choosing between traditional and Roth accounts; contributions, conversions, and recharacterizations; investment strategies and rollover rules; and avoidance of tax
and penalties when taking money out of a retirement account.
The avoidance of tax
on interest on cash using stock lending arrangements or noncommercial terms.
Clearly a principal purpose of these transactions is not the avoidance of tax
We confine our comments here to urging the conferees to reject the proposed broadening of the definition of a tax shelter to include any entity, plan, arrangement, or transaction a significant purpose of which is the avoidance of tax