Dual resident companies
Chargeable gains
Replacement of business assets
Commentary –
Tax Reporter ¶742-640
Double taxation relief
Commentary –
Tax Reporter ¶170-550
Case Law –
Squirrell v R & C Commrs
Generally
Commentary –
Tax Reporter ¶764-240
Group relief
Conditions
Commentary –
Quick Overview ¶36290
Generally
Commentary –
Tax Reporter ¶738-300
Legislation/Regulatory –
CTA2010 s. 109
HMRC Guidance –
CFM91625
;
CFM91825
;
CG45320
;
CG45932
;
CIRD40250
;
CTM34505
;
CTM34505
;
CTM34510
;
CTM34600
;
CTM34610
;
CTM34760
;
INTM594510
Investing companies, transfer of trade without change of ownership
Legislation/Regulatory –
CTA2010 s. 949, Sch. 2, para. 100
HMRC Guidance –
CTM34620
Late claims
Legislation/Regulatory –
ESC D21
Residence rules
Commentary –
Quick Overview ¶19010
Residence status
Double taxation agreements tie-breaker clause
Commentary –
Tax Reporter ¶764-160
HMRC Guidance –
INTM120070
;
INTM120080
Generally
Commentary –
Tax Reporter ¶764-240
Self-assessment
Commentary –
Tax Reporter ¶764-160
HMRC Guidance –
INTM120070
;
INTM120080