INTM164000 | Double Taxation Relief: UK residents with foreign income or gains - dividends: contents

Contents61 entries

1. INTM164010UK residents with foreign income or gains: dividends: Foreign dividends - glossary
2. INTM164020UK residents with foreign income or gains: dividends: Dividend articles in double taxation agreements
3. INTM164030UK residents with foreign income or gains: dividends: EC Directive
4. INTM164040UK residents with foreign income or gains: dividends: Portfolio shareholders
5. INTM164050UK residents with foreign income or gains: dividends: Portfolio shareholders - exceptions
6. INTM164060UK residents with foreign income or gains: dividends: Direct investors - underlying tax
7. INTM164070UK residents with foreign income or gains: dividends: Tax deducted
8. INTM164080UK residents with foreign income or gains: dividends: Split rate taxes
9. INTM164090UK residents with foreign income or gains: dividends: Dividend stripping
10. INTM164100UK residents with foreign income or gains: dividends: Underlying tax
11. INTM164110UK residents with foreign income or gains: dividends: Underlying tax - rate boosting
12. INTM164120UK residents with foreign income or gains: dividends: Underlying tax - computation of relevant profits
13. INTM164130UK residents with foreign income or gains: dividends: Underlying tax - dividend resolutions
14. INTM164140UK residents with foreign income or gains: dividends: Underlying tax - minimising foreign tax paid
15. INTM164150UK residents with foreign income or gains: dividends: Underlying tax - groups taxed as a single entity overseas
16. INTM164151UK residents with foreign income or gains: dividends: Consolidated tax calculation - joiners and leavers
17. INTM164155UK residents with foreign income or gains: dividends: Tax deductions for dividends
18. INTM164156UK residents with foreign income or gains: dividends: Accounts deductions for dividends
19. INTM164160UK residents with foreign income or gains: dividends: Underlying tax: reserves
20. INTM164170UK residents with foreign income or gains: dividends: Underlying tax - pre-merger profits - dividends paid to the UK before 21 March 2000
21. INTM164180UK residents with foreign income or gains: dividends: Underlying tax - pre-merger profits - dividends paid to the UK on or after 21 March 2000
22. INTM164190UK residents with foreign income or gains: dividends: Underlying tax - imputation systems
23. INTM164200UK residents with foreign income or gains: dividends: Underlying tax - insurance companies
24. INTM164210UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - background and overview
25. INTM164215UK residents with foreign income or gains: dividends: Shares treated as loan relationships
26. INTM164220UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - the mixer cap
27. INTM164230UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - the mixer cap - examples and responsibility
28. INTM164235UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 2 December 2004 - the ADP mixer cap
29. INTM164240UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax - overview
30. INTM164250UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax - Case A
31. INTM164260UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax - Case B
32. INTM164270UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: onshore pooling
33. INTM164280UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: ADP dividends
34. INTM164290UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - ADP dividends - example
35. INTM164300UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - dividends barred from on-shore pools
36. INTM164310UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: eligible unrelieved foreign tax - order of carry back
37. INTM164320UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: eligible unrelieved foreign tax - order of use
38. INTM164330UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001: eligible unrelieved foreign tax - group surrender
39. INTM164340UK residents with foreign income or gains: dividends: Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax - group surrender - dual-resident company
40. INTM164350UK residents with foreign income or gains: dividends: Unilateral relief - direct tax
41. INTM164360UK residents with foreign income or gains: dividends: Unilateral relief - underlying tax
42. INTM164370UK residents with foreign income or gains: dividends: Unilateral relief - underlying tax - chains of companies
43. INTM164380UK residents with foreign income or gains: dividends: Unilateral relief - banks
44. INTM164390UK residents with foreign income or gains: dividends: Unilateral relief - insurance companies
45. INTM164400UK residents with foreign income or gains: dividends
46. INTM164410UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - old agreements
47. INTM164420UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - 10% control cases
48. INTM164430UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - insurance companies
49. INTM164440UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - procedure
50. INTM164443UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - procedure - information requirements
51. INTM164450UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - UTG and CTSA
52. INTM164460UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - information provided by UTG
53. INTM164470UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income computations - dividends received on or after 31 March 2001
54. INTM164480UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Case V computations - dividends received on or after 31 March 2001 with withholding tax
55. INTM164490UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income - standard cases - example
56. INTM164500UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income - inclusive rates - examples
57. INTM164510UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income - company tax deducted - example
58. INTM164515UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - Foreign Income - tax spared - example
59. INTM164520UK residents with foreign income or gains: dividends: Paying agents
60. INTM164530UK residents with foreign income or gains: dividends: Paying agents - provisional credit
61. INTM164540UK residents with foreign income or gains: dividends: Paying agents - examples