International Manual

INTM267620 - Foreign banks trading in the UK through permanent establishments

The charge to corporation tax

1. INTM267621

   The charge to corporation tax
2. INTM267622

   Attribution of profits to a permanent establishment
3. INTM267623

   Transfer of loans
4. INTM267624

   Attribution of financial assets and split function business
5. INTM267625

   Tax deduction for interest paid in the ‘ordinary course of business’
6. INTM267626

   Interaction of double taxation agreements with UK domestic law