LLM7000 - Double taxation relief: contents
LLM7010 onwards sets out the rules that apply to Double Taxation Relief (DTR) claimed by members of Lloyd’s in respect of their income from trading at Lloyd’s. Full details on the DTR rules that apply to all taxpayers can be found in the International Tax Manual (INTM160000+ – see LLM10000).
Different DTR rules apply to individual and corporate members of Lloyd’s.
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LLM7010Double Taxation Relief: foreign tax paid by Lloyd’s members
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LLM7020Double Taxation Relief: foreign tax paid by Lloyd’s members: credit relief claimed by non-residents
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LLM7030Double Taxation Relief: individual Names: regulations
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LLM7040Double Taxation Relief: individual Names: allocation of foreign tax
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LLM7050Double Taxation Relief: individual Names: allocation of foreign tax: US and Canadian tax
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LLM7060Double Taxation Relief: individual Names: additional payments of foreign tax
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LLM7070Double Taxation Relief: individual Names: refunds of foreign tax
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LLM7080Double Taxation Relief: individual Names: refunds of foreign tax after final year
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LLM7090Double Taxation Relief: individual Names: making DTR claims
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LLM7100Double Taxation Relief: corporate members: Regulations: outline
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LLM7110Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: “correspondence” between accounting periods and foreign periods of accounting
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LLM7120Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: adjustments of foreign amounts of tax
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LLM7130Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: the amount of the pool
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LLM7140Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: foreign tax adjustments
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LLM7150Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: transitional arrangements
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LLM7160Double Taxation Relief: corporate members: Regulations: how relief is given
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LLM7170Double Taxation Relief: corporate members: Regulations: foreign measure of profit
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LLM7180Double Taxation Relief: corporate members: pre-pooling rules
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LLM7190Double Taxation Relief: corporate members: pre-pooling rules: a practical approach