SolvedINTM602300 | Transfer of assets abroad: Other general provisions: contents
From HM Revenue & Customs · International Manual
Contents11 entries
- INTM602320Transfer of assets abroad: Other general provisions: Introduction
- INTM602360Transfer of assets abroad: Other general provisions: No duplication of charges
- INTM602380Transfer of assets abroad: Other general provisions: No duplication of charges - income to be taken into account once
- INTM602400Transfer of assets abroad: Other general provisions: No duplication of charges - more than one person chargeable
- INTM602420Transfer of assets abroad: Other general provisions: No duplication of charges - income taken into account in charging tax
- INTM602440Transfer of assets abroad: Other general provisions: No duplication of charges - subsequent receipt of income
- INTM602460Transfer of assets abroad: Other general provisions: No duplication of charges - changes from 6 April 2013
- INTM602480Transfer of assets abroad: Other general provisions: Just and reasonable basis
- INTM602500Transfer of assets abroad: Other general provisions: Applicable tax rates for the income charge
- INTM602520Transfer of assets abroad: Other general provisions: Deductions and reliefs
- INTM602540Transfer of assets abroad: Other general provisions: Double taxation relief