Commentary

D4.102 Implications of UK residence for companies

Corporate tax
Corporate tax | Commentary

D4.102 Implications of UK residence for companies

Corporate tax | Commentary

Part D4     Overseas issues

Contents of Part D4

D4.1     Non-resident companies

D4.2     Currency

D4.3     Controlled foreign companies: pre 1 January 2013

D4.4     Controlled foreign companies: post 1 January 2013

D4.5     UK and European Economic Interest Groupings

D4.6     Inter-American Development Bank

D4.7     Hybrid entities

D4.8     Double taxation relief—income and chargeable gains

D4.9     Double tax relief—dividends

D4.10     Double tax relief—banks, financial traders and insurance companies

D4.11     Continental Shelf operations

Division D4.1     Non-resident companies

For updates affecting this Division please see Part D0 Updates

Determining corporate residence

D4.102 Implications of UK residence for companies

The Taxes Acts are only applicable within defined territorial limits. As a general rule,

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