ESM3250 - Particular issues:
introduction
This part of the guidance covers specific issues arising from
the legislation that you may need to be aware of.
These issues include:
- Avoidance of double taxation, see
ESM3260 and
ESM3272
- Foreign entertainers, see
ESM3261
- Interaction with the Construction industry
scheme, see
ESM3262 and
ESM3269
- Multiple intermediaries, see
ESM3263
- Transitional rules for partnerships, see
ESM3264
- Relief for overseas tax, see
ESM3265
- Receipts basis, see
ESM3266
- Interaction with the agency legislation,
see
ESM3267
