UK taxation of foreign permanent establishments

UK taxation of foreign permanent establishments guidance:

The following Tax practice note provides comprehensive and up to date legal information on Foreign branch exemption—anti-diversion after 1 January 2013...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Foreign branch exemption—anti-diversion before 1 January 2013 [Archived]...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Foreign branch exemption—diverted profits gateway

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Foreign branch exemption—exemptions from the anti-diversion rule...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Foreign branch exemption—foreign permanent establishments amount...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Foreign branch exemption—historic losses

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Foreign branch exemption—impact on other tax rules

Practice notes

Is corporation tax relief for employee share incentives under Part 12 of the Corporation Tax Act 2009 (CTA 2009) restricted where a UK-resident company elects under CTA...

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The following Tax practice note provides comprehensive and up to date legal information on Structure of the foreign branch exemption

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on UK taxation of foreign profits in a UK resident company

Practice notes
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