Words and Phrases - "requirement"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Barnes v. Revenue and Customs Commissioners, [2014] BTC 5, [2014] EWCA Civ 31

Summary Under
Tax Topics - Income Tax Act - Section 260 - Subsection 260(1) - Securities Lending Arrangement
no realistic possibility of different securities being returned/arrangement requirement broader than contractual requirement

A tax avoidance scheme under which the taxpayer was targeted to receive a double deduction for accrued interest on gilts transferred to him...

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Words and Phrases
requirement