INTM161000 - Double Taxation Relief: UK residents with foreign income or gains: double taxation relief: contents

1. INTM161010

   General
2. INTM161020

   Relief under double taxation agreement
3. INTM161030

   Unilateral relief
4. INTM161040

   Same income
5. INTM161050

   Deduction instead of credit
6. INTM161060

   Deduction instead of credit - FA94/SCH20
7. INTM161070

   Withdrawal of credit claims
8. INTM161080

   Deduction for taxes
9. INTM161085

   Deduction for taxes (amount brought into account)
10. INTM161090

    Credit or deduction
11. INTM161100

    Basic principles
12. INTM161110

    The source rule
13. INTM161120

    Exceptions to the source rule
14. INTM161130

    The source rule - concessions
15. INTM161140

    Definitions - root income basis, statutory income basis
16. INTM161150

    Repayment, carry forward
17. INTM161160

    Root income' basis - legal position
18. INTM161170

    Root income' basis - practice
19. INTM161180

    Statutory income basis
20. INTM161190

    ICTA88/S794
21. INTM161200

    ICTA88/S794 - exceptions
22. INTM161210

    Limit to amount of tax credit relief
23. INTM161220

    Foreign tax
24. INTM161230

    Overseas branches
25. INTM161240

    Measure of income
26. INTM161250

    Minimum foreign tax
27. INTM161260

    Taxes covered
28. INTM161270

    Tax spared' credit
29. INTM161280

    Computation of UK measure - tax spared
30. INTM161290

    Referrals and reports to Business, Assets & International
31. INTM161300

    Unilateral relief
32. INTM161310

    Lists of qualifying taxes
33. INTM161320

    Corresponding adjustments and the alternative method