ERSM161300 - Interaction of UK law and treaties - up to 5 April 2015: contents
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ERSM161310Introduction
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ERSM161320Time apportionment
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ERSM161330Remittance basis
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ERSM161335Remittance basis and time apportionment - application of examples to periods from 6 April 2013
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ERSM161340Remittance basis and time apportionment - example 1
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ERSM161350Remittance basis and time apportionment - example 2
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ERSM161360Remittance basis and time apportionment - example 3
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ERSM161370Remittance basis and time apportionment - example 4
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ERSM161380Remittance basis and time apportionment - example 5