INTM260000 - Non-residents trading in the UK: contents


INTM261000 Non-residents trading in the UK: introduction
INTM262000 Non-residents trading in the UK: domestic charging provisions
INTM263000 Non-residents trading in the UK: trading in the UK
INTM264000 Non-residents trading in the UK: domestic law permanent establishment/branch or agency
INTM265000 Non-residents trading in the UK: Treaty law could potentially affect the UK domestic charge to tax
INTM266000 Non-residents trading in the UK: Treaty permanent establishment
INTM267000 Non-residents trading in the UK: profits of the PE
INTM268000 Non-residents trading in the UK: 'Machinery' provisions for assessment and collection via UK representatives
INTM268500 Non-residents trading in the UK: Returns and assessments outside normal time limits
INTM269000 Non-residents trading in the UK: transactions carried out through UK investment managers, brokers or Lloyds agents
INTM269500 Non-residents trading in the UK: investment from abroad: Inward Investment Support