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

1. INTM167010

   General
2. INTM167020

   Statutory provisions
3. INTM167030

   Chargeable gains
4. INTM167040

   ICTA88/S795
5. INTM167050

   Chargeable gains – credit for foreign tax
6. INTM167060

   Limit of credit
7. INTM167070

   Accounting periods of more than one year
8. INTM167080

   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. INTM167090

   Apportion deductions
10. INTM167100

    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. INTM167110

    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. INTM167120

    Loan relationships
13. INTM167130

    Loan relationships
14. INTM167140

    Non-trading loan relationships – pooling of credits and debits
15. INTM167150

    Loan relationships – grossing up of income and expense relief
16. INTM167160

    Loan relationships – matching of income and relief
17. INTM167170

    Loan relationships – provisional relief
18. INTM167180

    Loan relationships – mark to market
19. INTM167190

    Loan relationships – conversion to sterling
20. INTM167200

    Loan relationships –interest reflected in market value
21. INTM167210

    Loan relationships – apportionment of DTR
22. INTM167220

    Loan relationships – automatic relief
23. INTM167225

    Loan relationships - Credits on non-trading loan relationships: limit on DTR
24. INTM167226

    Loan relationships - Credits on non-trading loan relationships: limit on DTR - examples
25. INTM167230

    Loan relationships – examples
26. INTM167240

    Loan relationships – examples
27. INTM167250

    Loan relationships – relief for foreign tax – identification of UK tax - example 1
28. INTM167260

    Loan relationships – relief for foreign tax – identification of UK tax -example 2
29. INTM167270

    Loan relationships – relief for foreign tax – identification of UK tax - example 3
30. INTM167280

    Loan relationships – relief for foreign tax – identification of UK tax - example 4
31. INTM167290

    Loan relationships – relief for foreign tax – identification of UK tax - example 5
32. INTM167300

    Loan relationships – relief for foreign tax – identification of UK tax - example 6
33. INTM167310

    Loan relationships – relief for foreign tax – identification of UK tax - example 7
34. INTM167320

    Loan relationships – relief for foreign tax – identification of UK tax - example 8
35. INTM167330

    Foreign branch
36. INTM167340

    Losses – ICTA88/S393(1) and ICTA88/S394
37. INTM167350

    ACT and charges – examples
38. INTM167360

    Dividends – withholding tax
39. INTM167370

    Dividends – underlying tax
40. INTM167380

    Dividends – extension of relief
41. INTM167390

    Dividends – extension of relief – UK subsidiaries
42. INTM167400

    Dividends – control – related companies
43. INTM167410

    Dividends – subsidiaries entitled to underlying relief
44. INTM167420

    Dividends – portfolio investors entitled to underlying relief – ESC C1
45. INTM167430

    Dividends – voting power reduced after 1 April 1972 – extension of unilateral relief
46. INTM167440

    Foreign life fund
47. INTM167450

    General insurance
48. INTM167460

    Controlled foreign companies – Bricom Holdings Ltd v CIR
49. INTM167470

    Intangible fixed assets
50. INTM167475

    Intangible fixed assets - Non-trading items - Limit on relief
51. INTM167476

    Intangible fixed assets - Non-trading items - Limit on relief - examples
52. INTM167480

    Intangible fixed assets - examples