The pre-budget report 2005

Journal
Newey, R.
United Kingdom
European Taxation 2006 (Volume 46), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article describes some of the more important aspects of the UK pre-budget report 2005. It deals with the introduction of UK real estate investment trusts (UK REITs), disclosure regime changes, inheritance tax avoidance, transfer or assets abroad, North Sea oil tax regime, and film tax relief.