UK profits and permanent establishments

UK profits and permanent establishments guidance:

A non-UK resident company trading in the UK through a permanent establishment (PE) will be chargeable to corporation tax on the profits associated with its UK operations....

Practice Note

STOP PRESS: Following consultation, amendments have been made to the UK rules taxing offshore receipts in respect of intangible property (ORIP) by The Income Tax (Trading...

Practice Note

From April 2019, the profit fragmentation rules aim to prevent UK-resident individuals, including individual members of a partnership, and UK-resident companies who carry...

Practice Note

A non-UK resident company doing business in the UK has a choice as to whether to form a subsidiary company in the UK, or to operate through a permanent establishment...

Practice Note

This Practice Note looks at what constitutes a UK permanent establishment (PE) in the context of a trade of dealing in property. Prior to 5 July 2016 a company that...

Practice Note

Coronavirus (COVID-19): For information on the inadvertent creation of permanent establishments as a result of the coronavirus pandemic, see Q&A: Coronavirus...

Practice Note

When a company that is resident outside the UK starts doing business in the UK, it will want to know whether and to what extent the activities of that business will be...

Practice Note
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