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 鈥� 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 鈥� 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 鈥� ACT
  12. INTM167120
    Loan relationships
  13. INTM167130
    Loan relationships
  14. INTM167140
    Non-trading loan relationships 鈥� pooling of credits and debits
  15. INTM167150
    Loan relationships 鈥� grossing up of income and expense relief
  16. INTM167160
    Loan relationships 鈥� matching of income and relief
  17. INTM167170
    Loan relationships 鈥� provisional relief
  18. INTM167180
    Loan relationships 鈥� mark to market
  19. INTM167190
    Loan relationships 鈥� conversion to sterling
  20. INTM167200
    Loan relationships 鈥搃nterest reflected in market value
  21. INTM167210
    Loan relationships 鈥� apportionment of DTR
  22. INTM167220
    Loan relationships 鈥� 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 鈥� examples
  26. INTM167240
    Loan relationships 鈥� examples
  27. INTM167250
    Loan relationships 鈥� relief for foreign tax 鈥� identification of UK tax - example 1
  28. INTM167260
    Loan relationships 鈥� relief for foreign tax 鈥� identification of UK tax -example 2
  29. INTM167270
    Loan relationships 鈥� relief for foreign tax 鈥� identification of UK tax - example 3
  30. INTM167280
    Loan relationships 鈥� relief for foreign tax 鈥� identification of UK tax - example 4
  31. INTM167290
    Loan relationships 鈥� relief for foreign tax 鈥� identification of UK tax - example 5
  32. INTM167300
    Loan relationships 鈥� relief for foreign tax 鈥� identification of UK tax - example 6
  33. INTM167310
    Loan relationships 鈥� relief for foreign tax 鈥� identification of UK tax - example 7
  34. INTM167320
    Loan relationships 鈥� relief for foreign tax 鈥� identification of UK tax - example 8
  35. INTM167330
    Foreign branch
  36. INTM167340
    Losses 鈥� ICTA88/S393(1) and ICTA88/S394
  37. INTM167350
    ACT and charges 鈥� examples
  38. INTM167360
    Dividends 鈥� withholding tax
  39. INTM167370
    Dividends 鈥� underlying tax
  40. INTM167380
    Dividends 鈥� extension of relief
  41. INTM167390
    Dividends 鈥� extension of relief 鈥� UK subsidiaries
  42. INTM167400
    Dividends 鈥� control 鈥� related companies
  43. INTM167410
    Dividends 鈥� subsidiaries entitled to underlying relief
  44. INTM167420
    Dividends 鈥� portfolio investors entitled to underlying relief 鈥� ESC C1
  45. INTM167430
    Dividends 鈥� voting power reduced after 1 April 1972 鈥� extension of unilateral relief
  46. INTM167440
    Foreign life fund
  47. INTM167450
    General insurance
  48. INTM167460
    Controlled foreign companies 鈥� 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