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INTM167000 | UK residents with foreign income or gains: corporation tax: contents

From HM Revenue & Customs · International Manual

Contents52 entries

  1. INTM167010UK residents with foreign income or gains: corporation tax: General
  2. INTM167020UK residents with foreign income or gains: corporation tax: Statutory provisions
  3. INTM167030UK residents with foreign income or gains: corporation tax: Chargeable gains
  4. INTM167040UK residents with foreign income or gains: corporation tax: Computation
  5. INTM167050UK residents with foreign income or gains: corporation tax: Chargeable gains: credit for foreign tax
  6. INTM167060UK residents with foreign income or gains: corporation tax: Limit of credit
  7. INTM167070UK residents with foreign income or gains: corporation tax: Accounting periods of more than one year
  8. INTM167080UK residents with foreign income or gains: corporation tax: Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999
  9. INTM167090UK residents with foreign income or gains: corporation tax: Apportion deductions
  10. INTM167100UK residents with foreign income or gains: corporation tax: Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999: charges
  11. INTM167110UK residents with foreign income or gains: corporation tax: Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999: ACT
  12. INTM167120UK residents with foreign income or gains: corporation tax: Loan relationships
  13. INTM167130UK residents with foreign income or gains: corporation tax: Loan relationships
  14. INTM167140UK residents with foreign income or gains: corporation tax: Non-trading loan relationships: pooling of credits and debits
  15. INTM167150UK residents with foreign income or gains: corporation tax: Loan relationships: grossing up of income and expense relief
  16. INTM167160UK residents with foreign income or gains: corporation tax: Loan relationships: matching of income and relief
  17. INTM167170UK residents with foreign income or gains: corporation tax: Loan relationships: provisional relief
  18. INTM167180UK residents with foreign income or gains: corporation tax: Loan relationships: mark to market [APs ending before 1 January 2005]
  19. INTM167190UK residents with foreign income or gains: corporation tax: Loan relationships: conversion to sterling
  20. INTM167200UK residents with foreign income or gains: corporation tax: Loan relationships: interest reflected in market value
  21. INTM167210UK residents with foreign income or gains: corporation tax: Loan relationships: apportionment of DTR
  22. INTM167220UK residents with foreign income or gains: corporation tax: Loan relationships: automatic relief
  23. INTM167225UK residents with foreign income or gains: corporation tax: Credits on non-trading loan relationships: limit on DTR
  24. INTM167226UK residents with foreign income or gains: corporation tax: Credits on non-trading loan relationships: limit on DTR - examples
  25. INTM167230UK residents with foreign income or gains: corporation tax: Loan relationships: credits on non-trading loan relationships
  26. INTM167240Corporation tax: foreign tax credit relief: corporation tax: Loan relationships: examples
  27. INTM167250UK residents with foreign income or gains: corporation tax: Loan relationships: relief for foreign tax: identification of UK tax: Example 1
  28. INTM167260UK residents with foreign income or gains: corporation tax: Loan relationships: relief for foreign tax: identification of UK tax: Example 2
  29. INTM167270UK residents with foreign income or gains: corporation tax: Loan relationships: relief for foreign tax: identification of UK tax: Example 3
  30. INTM167280UK residents with foreign income or gains: corporation tax: Loan relationships: relief for foreign tax: identification of UK tax: Example 4
  31. INTM167290UK residents with foreign income or gains: corporation tax: Loan relationships: relief for foreign tax: identification of UK tax: Example 5
  32. INTM167300UK residents with foreign income or gains: corporation tax: Loan relationships: relief for foreign tax: identification of UK tax: Example 6
  33. INTM167310UK residents with foreign income or gains: corporation tax: Loan relationships - relief for foreign tax - identification of UK tax - Example 7
  34. INTM167320UK residents with foreign income or gains: corporation tax: Loan relationships: relief for foreign tax: identification of UK tax: Example 8
  35. INTM167330UK residents with foreign income or gains: corporation tax: Foreign branch
  36. INTM167340UK residents with foreign income or gains: corporation tax: Losses
  37. INTM167350UK residents with foreign income or gains: corporation tax: ACT and charges: examples (ACT abolished for accounting periods ending after 5 April 1999)
  38. INTM167360UK residents with foreign income or gains: corporation tax: Dividends: withholding tax
  39. INTM167370UK residents with foreign income or gains: corporation tax: Dividends: underlying tax
  40. INTM167380UK residents with foreign income or gains: corporation tax: Dividends: extension of relief
  41. INTM167390UK residents with foreign income or gains: corporation tax: Dividends: extension of relief - UK subsidiaries
  42. INTM167400UK residents with foreign income or gains: corporation tax: Dividends: control: related companies
  43. INTM167410UK residents with foreign income or gains: corporation tax: Dividends: subsidiaries entitled to underlying tax relief
  44. INTM167420UK residents with foreign income or gains: corporation tax: Dividends: portfolio investors entitled to underlying tax: ESC/C1
  45. INTM167430UK residents with foreign income or gains: corporation tax: Dividends: voting power reduced after 1st April 1972: extension of unilateral relief
  46. INTM167440UK residents with foreign income or gains: corporation tax: Foreign life fund
  47. INTM167450UK residents with foreign income or gains: corporation tax: General insurance
  48. INTM167460UK residents with foreign income or gains: corporation tax: Controlled foreign companies: Bricom Holdings Ltd v CIR
  49. INTM167470UK residents with foreign income or gains: corporation tax: Intangible fixed assets
  50. INTM167475UK residents with foreign income or gains: corporation tax: Intangible fixed assets: Non-trading items: Limit on relief
  51. INTM167476UK residents with foreign income or gains: corporation tax: Intangible fixed assets: Non-trading items: Limit on relief - examples
  52. INTM167480UK residents with foreign income or gains: corporation tax: Intangible fixed assets: examples