DT1700PP | Trading and professional income: contents
From HM Revenue & Customs · Double Taxation Relief Manual
Contents27 entries
- DT1700Income arising in the United Kingdom: Trading and professional income: Enterprises trading in the
- DT1701Non-residents: UK income: Branch or agency
- DT1702Non-residents: UK income: Trading through a branch or agency
- DT1703Non-residents: UK income: Non-trading income
- DT1704Non-residents: UK income: Agreement partner resident
- DT1710Non-residents: UK income: Permanent establishment
- DT1711Non-residents: UK income: Examples
- DT1712Non-residents: UK income: Exclusions
- DT1713Non-residents: UK income: Agents
- DT1714Non-residents: UK income: Subsidiary and associated companies
- DT1715Non-residents: UK income: Reference to Head Office
- DT1725Non-residents: UK income: Business Profits
- DT1726Non-residents: UK income: Profits: permanent establishment
- DT1727Non-residents: UK income: Arm's length
- DT1728Non-residents: UK income: Expenses
- DT1729Non-residents: UK income: No deduction for notional costs
- DT1730Non-residents: UK income: Interest
- DT1731Non-residents: UK income: Other income included in profits
- DT1732Non-residents: UK income: Chargeable gains
- DT1733Non-residents: UK income: Charge on deemed disposals
- DT1734Non-residents: UK income: Special roll-over provisions
- DT1735Non-residents: UK income: Relief on UK domestication
- DT1736Non-residents: UK income: European Community Mergers
- DT1740Non-residents: UK income: Independent personal
- DT1745Non-residents: UK income: Artistes and entertainers
- DT1750Non-residents: UK income: Partnerships
- DT1760Non-residents: UK income: Residents of non- agreement countries