CTM34500 - Residence: dual resident companies: contents

CTM34505Introduction
CTM34510Legislation
CTM34530Definition
CTM34560Definition: investing company
CTM34590Advice from Head Office
CTM34600Anti-avoidance: limitation of group relief
CTM34610Anti-avoidance: limitation of loss relief
CTM34620Anti-avoidance: limitation of other reliefs
CTM34700Accounting periods straddling 1/4/87
CTM34710Apportionment of losses
CTM34720Anti-forestalling provisions
CTM34730Early payment of charges on income
CTM34740Early payment of interest
CTM34750Board's direction
CTM34760Group reorganisations
CTM34770Reports to Head Office


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