TTM07000 | The ring fence: contents
From HM Revenue & Customs · Tonnage Tax Manual
Introduction
This section explains why relevant income of a tonnage tax company is ring fenced and how legislation works to isolate these tonnage tax profits. This section covers the introduction of new accounting periods, the treatment of income from controlled foreign companies, and calculation of allowable finance costs. It also explains the rules that prevent deductions being made from tonnage tax profits.
Contents25 entries
- TTM07001The ring fence: Outline
- TTM07010The ring fence: Outline: Accounting periods
- TTM07020The ring fence: Outline: Tonnage tax trade
- TTM07100The ring fence: Controlled foreign companies: Outline
- TTM07110The ring fence: Controlled foreign companies
- TTM07120The ring fence: Controlled foreign companies
- TTM07200The ring fence: Reliefs and deductions
- TTM07210The ring fence: Reliefs and deductions
- TTM07220The ring fence: Reliefs and deductions
- TTM07230The ring fence: Reliefs and deductions
- TTM07240The ring fence: Reliefs and deductions
- TTM07300The ring fence: Transfer pricing: Outline
- TTM07310The ring fence: Transfer pricing
- TTM07320The ring fence: Transfer pricing
- TTM07330The ring fence: Transfer pricing
- TTM07400The ring fence: Finance costs
- TTM07410The ring fence: Finance costs
- TTM07420The ring fence: Finance costs
- TTM07430The ring fence: Finance costs
- TTM07440The ring fence: Finance cost adjustment
- TTM07450The ring fence: Finance cost adjustment
- TTM07460The ring fence: Finance cost adjustment: Just and reasonable fraction
- TTM07470The ring fence: Finance cost adjustment
- TTM07500The ring fence: Interaction of finance costs and transfer pricing
- TTM07510The Ring Fence: Interaction of finance costs and transfer pricing: Intragroup interest-free loans