INTM164000 - Double Taxation Relief: UK residents with foreign income or gains - dividends: contents
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INTM164010Foreign dividends - glossary
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INTM164020Dividend articles in double taxation agreements
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INTM164030EC Directive
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INTM164040Portfolio shareholders
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INTM164050Portfolio shareholders – exceptions
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INTM164060Direct investors – underlying tax
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INTM164070Tax deducted
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INTM164080Split rate taxes
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INTM164090Dividend stripping
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INTM164100Underlying tax
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INTM164110Underlying tax – rate boosting
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INTM164120Underlying tax – computation of relevant profits
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INTM164130Underlying tax – dividend resolutions
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INTM164140Underlying tax – minimising foreign tax paid
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INTM164150Underlying tax – groups taxed as single entity overseas
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INTM164151Consolidated tax calculation – joiners and leavers
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INTM164155Tax deductions for dividends
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INTM164156Accounts deductions for dividends
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INTM164160Underlying tax – reserves
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INTM164170Underlying tax – pre-merger profits – dividends paid to the UK before 21 March 2000
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INTM164180Underlying tax - pre-merger profits – dividends paid to the UK on or after 21 March 2000
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INTM164190Underlying tax – imputation systems
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INTM164200Underlying tax – insurance companies
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INTM164210Dividends received by UK companies on or after 31 March 2001 - background and overview
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INTM164215Shares treated as loan relationships
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INTM164220Dividends received by UK companies on or after 31 March 2001 - the mixer cap
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INTM164230Dividends received by UK companies on or after 31 March 2001 - the mixer cap – examples and responsibility
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INTM164235Dividends received by UK companies on or after 2 December 2004 – the ADP mixer cap
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INTM164240Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – overview
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INTM164250Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – Case A
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INTM164260Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – Case B
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INTM164270Dividends received by UK companies on or after 31 March 2001 - onshore pooling
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INTM164280Dividends received by UK companies on or after 31 March 2001 - ADP dividends
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INTM164290Dividends received by UK companies on or after 31 March 2001 - ADP dividends – example
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INTM164300Dividends received by UK companies on or after 31 March 2001 - dividends barred from onshore pools
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INTM164310Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – order of carry back
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INTM164320Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – order of use
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INTM164330Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – group surrender
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INTM164340Dividends received by UK companies on or after 31 March 2001 - eligible unrelieved foreign tax – group surrender – dual resident company
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INTM164350Unilateral relief – direct tax
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INTM164360Unilateral relief – underlying tax
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INTM164370Unilateral relief – underlying tax – chains of companies
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INTM164380Unilateral relief – banks
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INTM164390Unilateral relief – insurance companies
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INTM164400Determination of rates of foreign underlying tax – general
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INTM164410Determination of rates of foreign underlying tax – old Agreements
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INTM164420Determination of rates of foreign underlying tax – 10% control cases
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INTM164430Determination of rates of foreign underlying tax – insurance companies
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INTM164440Determination of rates of foreign underlying tax – procedure
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INTM164443Determination of rates of foreign underlying tax - procedure - information requirements
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INTM164450Determination of rates of foreign underlying tax – UTG and CTSA
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INTM164460Determination of rates of foreign underlying tax – information provided by UTG
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INTM164470Determination of rates of foreign underlying tax – Case V computations – dividends received on or after 31 March 2001
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INTM164480Determination of rates of foreign underlying tax – Case V computations – dividends received on or after 31 March 2001 with withholding tax
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INTM164490Determination of rates of foreign underlying tax – Case V – standard cases - example
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INTM164500Determination of rates of foreign underlying tax – Case V – inclusive rates - examples
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INTM164510Determination of rates of foreign underlying tax – Case V – company tax deducted - example
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INTM164515Determination of rates of foreign underlying tax - Case V - tax spared - example
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INTM164520Paying agents
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INTM164530Paying agents – provisional credit
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INTM164540Paying agents - examples