Corporation Tax Guidance

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International tax and transfer pricing

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Latest Guidance
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28 Jun 2019

Implications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the...

Corporation_tax_img
28 Jun 2019

Permanent establishmentThe availability of premises in the UK is an indicator (although not necessarily decisive) in determining whether or not the overseas company has a...

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28 Jun 2019

Entity characterisationThe characterisation of a company will determine how its profits should be calculated. By establishing the functions, assets and risks of a...

Corporation_tax_img7
28 Jun 2019

The concept of residence is important because corporation tax is chargeable on the worldwide profits of any company that is resident in the UK.CTA 2009, s 5This guidance...

Corporation_tax_img
28 Jun 2019

Overview of UK filing requirementsAn overseas company may be required to file a number of UK tax returns with HMRC. This guidance note outlines the corporation tax and...

Corporation_tax_img5
28 Jun 2019

From the tax year 2019/20, an income tax charge is applied to certain receipts of non-UK resident persons who are not resident in a full treaty territory, which are in...

Corporation_tax_img
28 Jun 2019

IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European...

Corporation_tax_img10
28 Jun 2019

The treatment of losses of UK companies from foreign operations depends on the nature of the foreign operations.Trade carried on wholly overseasLosses of a UK company...

Corporation_tax_img3
28 Jun 2019

General principlesTransfer pricing tax rules exist to counter the opportunity for groups to reduce their global tax burden by shifting profits to low tax jurisdictions...

Corporation_tax_img7
28 Jun 2019

From 1 April 2019 (6 April 2019 for income tax purposes), targeted anti-avoidance legislation tackles arrangements that involve fragmentation of business profits. The aim...

Latest Guidance
Corporation_tax_img
Corporation Tax

Implications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the...

Corporation_tax_img
Corporation Tax

Permanent establishmentThe availability of premises in the UK is an indicator (although not necessarily decisive) in determining whether or not the overseas company has a...

Corporation_tax_img8
Corporation Tax

Entity characterisationThe characterisation of a company will determine how its profits should be calculated. By establishing the functions, assets and risks of a...

Corporation_tax_img7
Corporation Tax

The concept of residence is important because corporation tax is chargeable on the worldwide profits of any company that is resident in the UK.CTA 2009, s 5This guidance...

Corporation_tax_img
Corporation Tax

Overview of UK filing requirementsAn overseas company may be required to file a number of UK tax returns with HMRC. This guidance note outlines the corporation tax and...

Corporation_tax_img5
Corporation Tax

From the tax year 2019/20, an income tax charge is applied to certain receipts of non-UK resident persons who are not resident in a full treaty territory, which are in...

Corporation_tax_img
Corporation Tax

IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European...

Corporation_tax_img10
Corporation Tax

The treatment of losses of UK companies from foreign operations depends on the nature of the foreign operations.Trade carried on wholly overseasLosses of a UK company...

Corporation_tax_img3
Corporation Tax

General principlesTransfer pricing tax rules exist to counter the opportunity for groups to reduce their global tax burden by shifting profits to low tax jurisdictions...

Corporation_tax_img7
Corporation Tax

From 1 April 2019 (6 April 2019 for income tax purposes), targeted anti-avoidance legislation tackles arrangements that involve fragmentation of business profits. The aim...