LAM09000 - Double Tax Relief

1. LAM09010

   Overview
2. LAM09020

   Restriction of foreign tax credit proportionate to split of income on the commercial allocation basis TIOPA10/S97
3. LAM09030

   Interaction of DTR and amounts set against total profits - management expenses and interest TIOPA10/S52(2); CTA09/S457 and S459
4. LAM09100

   Restriction of relief to the corporation tax rate and interaction with policyholder tax rate TIOPA10/S42
5. LAM09200

   Credit relief restriction where profits calculated on trade basis: overview and general principles TIOPA10/S42 and TIOPA10/S99
6. LAM09210

   Credit relief restriction where profits calculated on trading basis: first limitation TIOPA10/S100
7. LAM09220

   Credit relief restriction where profits calculated on trading basis: second limitation TIOPA10/S101
8. LAM09230

   Credit relief restriction where profits calculated on trading basis: meaning of total relevant expenses and total income TIOPA10/S103
9. LAM09240

   Credit relief restriction where profits calculated on trading basis: example
10. LAM09250

    Companies with overseas branches
11. LAM09260

    General limitations on credit relief: pension business and minimisation of foreign tax TIOPA10/S33
12. LAM09270

    Claims under a double taxation agreement