The following Corporation Tax guidance note by Tolley in association with Robert Langston of Saffery Champness provides comprehensive and up to date tax information covering:
This guidance note outlines how a non-UK company may be subject to UK tax. If the company is subject to UK tax, it may have a number of UK filing requirements (see the UK filing requirements guidance note).
A non-UK company may be subject to UK tax if:
A non-UK company may indirectly be subject to UK tax if:
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