INTM165000 - Double Taxation Relief: UK residents with foreign income or gains: income tax: contents
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INTM165010General
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INTM165020Statutory provisions
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INTM165030Computation - assessable amount
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INTM165040Limit of credit
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INTM165050Examples of calculation of credit for foreign tax
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INTM165060Overlap profits
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INTM165070Overlap periods - giving credit
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INTM165080More than one foreign tax
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INTM165090Continuing sources
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INTM165100Cessations after 1998 - example 1
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INTM1651101996-97 assessed on actual basis
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INTM165120Averaged profits
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INTM165150Cases I/II example
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INTM165160Cases IV/V example
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INTM1651701996-97 actual basis
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INTM165180Trades, professions set up 1996-97 onwards
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INTM165190Cessations after 1998 - example 2
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INTM165200Losses - introduction
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INTM165210Losses - relief under ICTA88/S380
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INTM165220Losses - relief under ICTA88/S385
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INTM165230Losses - relief under ICTA88/S388
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INTM165240Losses - examples