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- Ramsay_principle abstract "The Ramsay principle is the shorthand name given to the decision of the House of Lords in two important cases in the field of UK tax, reported in 1982: Ramsay v. IRC, the full name of which is W. T. Ramsay Ltd. v. Inland Revenue Commissioners, Eilbeck (Inspector of Taxes) v. Rawling, and its citation is [1982] A.C. 300. IRC v. Burmah Oil Co. Ltd., the full name of which is Inland Revenue Commissioners v. Burmah Oil Co. Ltd., and its citation is [1982] S.T.C. 30, H.L.(Sc.)In summary, companies that had made substantial capital gains had entered into complex and self-cancelling series of transactions that had generated artificial capital losses, for the purpose of avoiding capital gains tax. The House of Lords decided that where a transaction has pre-arranged artificial steps that serve no commercial purpose other than to save tax, the proper approach is to tax the effect of the transaction as a whole.The decision is not limited to capital gains tax, but applies to all forms of direct taxation, and is an important restraint on the ability of taxpayers to engage in creative tax planning.".
- Ramsay_principle wikiPageID "2778605".
- Ramsay_principle wikiPageLength "11772".
- Ramsay_principle wikiPageOutDegree "39".
- Ramsay_principle wikiPageRevisionID "645082043".
- Ramsay_principle wikiPageWikiLink Burmah_Oil.
- Ramsay_principle wikiPageWikiLink Burmah_Oil_Company_Ltd..
- Ramsay_principle wikiPageWikiLink Capital_gain.
- Ramsay_principle wikiPageWikiLink Capital_gains_tax.
- Ramsay_principle wikiPageWikiLink Capital_loss.
- Ramsay_principle wikiPageWikiLink Case_citation.
- Ramsay_principle wikiPageWikiLink Case_law.
- Ramsay_principle wikiPageWikiLink Category:1982_in_law.
- Ramsay_principle wikiPageWikiLink Category:1982_in_the_United_Kingdom.
- Ramsay_principle wikiPageWikiLink Category:Burmah-Castrol.
- Ramsay_principle wikiPageWikiLink Category:House_of_Lords_cases.
- Ramsay_principle wikiPageWikiLink Category:Lord_Wilberforce_cases.
- Ramsay_principle wikiPageWikiLink Category:Tax_avoidance.
- Ramsay_principle wikiPageWikiLink Category:Taxation_case_law.
- Ramsay_principle wikiPageWikiLink Category:Taxation_in_the_United_Kingdom.
- Ramsay_principle wikiPageWikiLink Duke_of_Westminsters_Case.
- Ramsay_principle wikiPageWikiLink Furniss_v_Dawson.
- Ramsay_principle wikiPageWikiLink Gibraltar.
- Ramsay_principle wikiPageWikiLink Jersey.
- Ramsay_principle wikiPageWikiLink Judicial_functions_of_the_House_of_Lords.
- Ramsay_principle wikiPageWikiLink Kenneth_Diplock,_Baron_Diplock.
- Ramsay_principle wikiPageWikiLink Lord_Wilberforce.
- Ramsay_principle wikiPageWikiLink Richard_Wilberforce,_Baron_Wilberforce.
- Ramsay_principle wikiPageWikiLink Simile.
- Ramsay_principle wikiPageWikiLink Subsidiary.
- Ramsay_principle wikiPageWikiLink Tax.
- Ramsay_principle wikiPageWikiLink evasion.
- Ramsay_principle wikiPageWikiLink Tax_noncompliance.
- Ramsay_principle wikiPageWikiLink Tax_planning.
- Ramsay_principle wikiPageWikiLink Trust_(Law)_non-USA.
- Ramsay_principle wikiPageWikiLink Trust_law.
- Ramsay_principle wikiPageWikiLink Trustee.
- Ramsay_principle wikiPageWikiLink Trustees.
- Ramsay_principle wikiPageWikiLink United_Kingdom.
- Ramsay_principle wikiPageWikiLinkText "Ramsay principle".
- Ramsay_principle hasPhotoCollection Ramsay_principle.
- Ramsay_principle wikiPageUsesTemplate Template:Cite_web.
- Ramsay_principle wikiPageUsesTemplate Template:Reflist.
- Ramsay_principle wikiPageUsesTemplate Template:Use_British_English.
- Ramsay_principle wikiPageUsesTemplate Template:Use_dmy_dates.
- Ramsay_principle subject Category:1982_in_law.
- Ramsay_principle subject Category:1982_in_the_United_Kingdom.
- Ramsay_principle subject Category:Burmah-Castrol.
- Ramsay_principle subject Category:House_of_Lords_cases.
- Ramsay_principle subject Category:Lord_Wilberforce_cases.
- Ramsay_principle subject Category:Tax_avoidance.
- Ramsay_principle subject Category:Taxation_case_law.
- Ramsay_principle subject Category:Taxation_in_the_United_Kingdom.
- Ramsay_principle hypernym Name.
- Ramsay_principle comment "The Ramsay principle is the shorthand name given to the decision of the House of Lords in two important cases in the field of UK tax, reported in 1982: Ramsay v. IRC, the full name of which is W. T. Ramsay Ltd. v. Inland Revenue Commissioners, Eilbeck (Inspector of Taxes) v. Rawling, and its citation is [1982] A.C. 300. IRC v. Burmah Oil Co. Ltd., the full name of which is Inland Revenue Commissioners v. Burmah Oil Co. Ltd., and its citation is [1982] S.T.C.".
- Ramsay_principle label "Ramsay principle".
- Ramsay_principle sameAs m.0824kd.
- Ramsay_principle sameAs Q7759386.
- Ramsay_principle sameAs Q7759386.
- Ramsay_principle wasDerivedFrom Ramsay_principle?oldid=645082043.
- Ramsay_principle isPrimaryTopicOf Ramsay_principle.