INTM168300 | Double taxation relief: foreign tax credit relief for non-residents trading in the UK
From HM Revenue & Customs · International Manual
Contents2 entries
- INTM168310Double taxation relief: foreign tax credit relief for non-residents trading in the UK: UK branches of non-resident banks and overseas life insurance companies - chargeable periods ending on or before 20 March 2000
- INTM168340Double taxation relief: foreign tax credit relief for non-residents trading in the UK: UK branches of non-resident persons - chargeable periods ending on or after 21 March 2000