INTM169000 - Double Taxation Relief: UK residents with foreign income or gains: capital gains tax: Contents

1. INTM169010

   Introduction
2. INTM169020

   Legislation
3. INTM169030

   Foreign taxes
4. INTM169040

   Gain taxed UK/abroad
5. INTM169050

   Not resident but "ordinarily resident"
6. INTM169060

   Resident shareholders in non-resident companies - TCGA92/S13
7. INTM169070

   Credit claimed
8. INTM169080

   Remittance basis
9. INTM169090

   Deduction not credit
10. INTM169100

    Amount of foreign tax credit relief - general
11. INTM169110

    Amount of foreign tax credit relief - more than one gain
12. INTM169120

    Amount of foreign tax credit relief - losses
13. INTM169130

    Amount of foreign tax credit relief - exemption from tax
14. INTM169140

    Amount of foreign tax credit relief - extent to which a gain is doubly taxed
15. INTM169150

    Amount of foreign tax credit relief - basis of allowance