Residence: dual resident companies [CTM34500]
Contents:
- [CTM34505] Residence: dual resident companies: introduction
- [CTM34510] Residence: dual resident companies: legislation
- [CTM34530] Residence: dual resident companies: definition
- [CTM34560] Residence: dual resident companies: definition – investing company
- [CTM34590] Residence: dual resident companies: advice from Head Office
- [CTM34600] Residence: dual resident companies: anti-avoidance – limitation of group relief
- [CTM34610] Residence: dual resident companies: anti-avoidance – limitation of loss relief
- [CTM34620] Residence: dual resident companies: anti-avoidance – limitation of other reliefs
- [CTM34700] Residence: dual resident companies: accounting periods straddling 1 April 1987
- [CTM34710] Residence: dual resident companies: accounting periods straddling 1 April 1987: apportionment of losses
- [CTM34720] Residence: dual resident companies: anti-forestalling provisions
- [CTM34730] Residence: dual resident companies: early payment of charges on income
- [CTM34740] Residence: dual resident companies: early payment of interest
- [CTM34750] Residence: dual resident companies: Board's direction
- [CTM34760] Residence: dual resident companies: group reorganisations
- [CTM34770] Residence: dual resident companies: reports to Business International
