Brokers
– see also Shares and securities
Manufactured dividends
Meaning
Legislation/Regulatory –
ICTA88 Sch. 25, para. 9(2)
HMRC Guidance –
INTM254870
;
INTM254890
Non-resident companies
Non-residents trading through
Commentary –
Tax Reporter ¶148-900
Permanent establishment
Commentary –
Schwarz on Tax Treaties ¶15-450
Transactions in securities