CTM34500 - Residence: dual resident companies: contents

  1. CTM34505
    Introduction
  2. CTM34510
    Legislation
  3. CTM34530
    Definition
  4. CTM34560
    Definition - investing company
  5. CTM34590
    Advice from Head Office
  6. CTM34600
    Anti-avoidance - limitation of group relief
  7. CTM34610
    Anti-avoidance - limitation of loss relief
  8. CTM34620
    Anti-avoidance - limitation of other reliefs
  9. CTM34700
    Accounting periods straddling 1 April 1987
  10. CTM34710
    Apportionment of losses: accounting periods straddling 1 April 1987
  11. CTM34720
    Anti-forestalling provisions
  12. CTM34730
    Early payment of charges on income
  13. CTM34740
    Early payment of interest
  14. CTM34750
    Board's direction
  15. CTM34760
    Group reorganisations
  16. CTM34770
    Reports to Business International