Air transport

Artists

Associated enterprises

Attribution of profits

Banks

Corporation tax

Customary methods of allocation

Financial institutions

Generally

Income tax

Permanent establishment

Cash basis

Barristers

Excluded persons

Small businesses

Unincorporated businesses

Claims

Deduction of expenditure

Financial institutions

Generally

Deductions allowable at a fixed rate

Premises used both as home and for business

Use of home for business

Vehicles

Enterprise of a contracting state

Force of attraction

Independent personal services

Leased cars

Before 6 April 2009

From 6 April 2009

Limited liability partnerships, salaried members

Meaning

OECD approach

Permanent establishment

Professional services

Relief for fluctuation profits

Five-year averaging

Full averaging

Generally

Marginal averaging

Two-year averaging

Self-employment income support scheme

Shipping

Sports persons

Technical service fees

Time limits for elections and claims