| INTM167010 |
General |
| INTM167020 |
Statutory provisions |
| INTM167030 |
Chargeable gains |
| INTM167040 |
Computation |
| INTM167050 |
Chargeable gains - credit for foreign tax |
| INTM167060 |
Limit of credit |
| INTM167070 |
Accounting periods of more than one year |
| INTM167080 |
Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999 |
| INTM167090 |
Apportion deductions |
| INTM167100 |
Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999 - charges |
| INTM167110 |
Accounting periods ending on or after 3 June 1986 and on or before 5 April 1999; accounting periods beginning on or after 6 April 1999 - ACT |
| INTM167120 |
Loan relationships |
| INTM167130 |
Loan relationships |
| INTM167140 |
Non-trading loan relationships - pooling of credits and debits |
| INTM167150 |
Loan relationships - grossing up of income and expense relief |
| INTM167160 |
Loan relationships - matching of income and relief |
| INTM167170 |
Loan relationships - provisional relief |
| INTM167180 |
Loan relationships - mark to market |
| INTM167190 |
Loan relationships - conversion to sterling |
| INTM167200 |
Loan relationships - interest reflected in market value |
| INTM167210 |
Loan relationships - apportionment of DTR |
| INTM167220 |
Loan relationships - automatic relief |
| INTM167230 |
Loan relationships - credits on non-trading loan relationships |
| INTM167240 |
Loan relationships - examples |
| INTM167250 |
Loan relationships - relief for foreign tax - identification of UK tax - example 1 |
| INTM167260 |
Loan relationships - relief for foreign tax - identification of UK tax -example 2 |
| INTM167270 |
Loan relationships - relief for foreign tax - identification of UK tax - example 3 |
| INTM167280 |
Loan relationships - relief for foreign tax - identification of UK tax - example 4 |
| INTM167290 |
Loan relationships - relief for foreign tax - identification of UK tax - example 5 |
| INTM167300 |
Loan relationships - relief for foreign tax - identification of UK tax - example 6 |
| INTM167310 |
Loan relationships - relief for foreign tax - identification of UK tax - example 7 |
| INTM167320 |
Loan relationships - relief for foreign tax - identification of UK tax - example 8 |
| INTM167330 |
Foreign branch |
| INTM167340 |
Losses |
| INTM167350 |
ACT and charges - examples |
| INTM167360 |
Dividends - withholding tax |
| INTM167370 |
Dividends - underlying tax |
| INTM167380 |
Dividends - extension of relief |
| INTM167390 |
Dividends - extension of relief - UK subsidiaries |
| INTM167400 |
Dividends - control - related companies |
| INTM167410 |
Dividends - subsidiaries entitled to underlying relief |
| INTM167420 |
Dividends - portfolio investors entitled to underlying relief - ESC C1 |
| INTM167430 |
Dividends - voting power reduced after 1 April 1972 - extension of unilateral relief |
| INTM167440 |
Foreign life fund |
| INTM167450 |
General insurance |
| INTM167460 INTM167470 INTM167480 |
Controlled foreign companies - Bricom Holdings Ltd v CIRIntangible fixed assetsIntangible fixed assets - examples |
