– see also Banks and banking

Attribution of profits to a branch

Commentary – Schwarz on Tax Treaties ¶17-400

Business property relief

Legislation/Regulatory – FA86 s. 106(4)-(8)

Deduction of expenditure

Commentary – Schwarz on Tax Treaties ¶17-400

Interest

Commentary – Schwarz on Tax Treaties ¶18-150
Legislation/Regulatory – FA86 s. 107(3)-(8)

Land transactions

Legislation/Regulatory – FA2003 s. 72, 73, 73BA

Notices requiring information, taxpayers whose individual identities unknown

Case Law – Application to serve 308 notices under Finance Act 2008 Sch. 36, para. 5 on Financial Institutions in respect of customers with UK addresses holding non-UK accounts [2009] TC 00174