CTM34500 - Residence: dual resident companies: contents


CTM34505 Introduction
CTM34510 Legislation
CTM34530 Definition
CTM34560 Definition - investing company
CTM34590 Advice from Head Office
CTM34600 Anti-avoidance - limitation of group relief
CTM34610 Anti-avoidance - limitation of loss relief
CTM34620 Anti-avoidance - limitation of other reliefs
CTM34700 Accounting periods straddling 1/4/87
CTM34710 Apportionment of losses
CTM34720 Anti-forestalling provisions
CTM34730 Early payment of charges on income
CTM34740 Early payment of interest
CTM34750 Board's direction
CTM34760 Group reorganisations
CTM34770 Reports to Head Office