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Official guidance
Double Taxation Relief Manual

DT1950PP · Non-discrimination

  • DT1950 · Non-residents: UK income: Non-discrimination: General European Law
  • DT1951 · Non-residents: UK income: Non-discrimination
  • DT1952 · Non-residents: UK income: Non-discrimination: Group income
  • DT1953 · Non-residents: UK income: Co reconstructions/amalgamations
  • DT1954 · Non-residents: UK income: Small profits rate and marginal relief
  • DT1955 · Non-residents: UK income: Repayment supplement
  • DT1956 · Non-residents: UK income: Transfer of assets within a group
  • DT1957 · Non-residents: UK income: Personal allowance
  • DT1958 · Non-residents: UK income: Loans to participators
  • DT1960 · Non-residents: UK income: Payment of tax credits
  • DT1959 · Non-residents: UK income: Gift Aid payments
  1. Non-discrimination: contents
  2. Non-residents: UK income: Payment of tax credits

DT1960 | Non-residents: UK income: Payment of tax credits

From HM Revenue & Customs · Double Taxation Relief Manual

Statement of Practice SP2/95 records our view that the non-discrimination Article in an agreement does not have the effect of enabling a non-resident company which has a permanent establishment in the United Kingdom to make a claim to the payment of tax credits under ICTA88/S242.

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