ACT on dividends paid to non-UK parents

Agreement on the European Economic Area (EEA Agreement), art. 31 and 40

Attribution of gains to participators in close companies

Black funds

Case law

Capital and inheritance taxes

Corporation taxes

Double taxation agreements

Income taxes

Stamp taxes

Charitable exemption from corporation tax

Coherence of the tax system

Deduction of capital losses

Derogation

Different treatment of resident and non-resident companies

Direct taxation

Dividends

Adjournment pending group litigation

Compatibility of EU law with national legislation

Controlled foreign companies

Difference of tax treatment between dividends paid to resident and non-resident investment funds

Domestic and foreign, unequal treatment

Factors for comparing tax burdens of resident and non-resident taxpayers in receipt of

Foreign income dividends

Insurance companies shares held as investments and allocated to pension and life assurance business

Mutual assistance agreement

Non-discrimination

Rate of tax

Received by resident companies from holdings in non-resident companies

Received from non-resident company, entitlement to tax credit

Tax credits, compatibility of EU law with national legislation

Taxation from share portfolios

Undertakings for collective investment in transferable securities

Dividends from foreign company

Dividends from foreign company shares

Dividends received from another member state

Double taxation agreement between UK and IOM

EC-Lebanon Association Agreement, art. 31, 33 and 85

EC-Tunisia Association Agreement, art. 31, 34 and 89

Efficacy of fiscal supervision

EU law

Defences to restrictions

Generally

Exemption in respect of an 'estate'

Exemption of rental income, charitable foundation governed by private law

Failure of a member state to fulfil obligations

Flat-rate taxation of income from investment funds

Free movement between member states

Freedom of establishment

Freedom to provide services

Gift tax

Group income election

Income tax

Deductibility of support payments made in consideration for a gift by way of anticipated succession

Exclusion of non-residents

Inheritance tax

Exclusion of tax advantages

Generally

Immovable property located in member state, right to allowance against taxable value

Reduced rate, legacies in favour of non-profit-making bodies

Interest, thin capitalisation rules

Investment fund's obligations to communicate and publish certain information

Investment income, taxation of

Legacies in favour of non-profit-making bodies, compatibility of EU law with Belgium Code on succession duties

Letting immovable property, compatibility of German law with EU law

Loan interest payments made to related non-resident company, deduction by resident company

Movement of capital involving the provision of financial services

Neutralisation of burden by double taxation convention

No exemption for property situated in the territory of another member state

Possibility of relying on TFEU, art. 64

Rate of tax credit

Reference for a preliminary ruling

Relief for foreign corporation tax

Restriction

Capital gains, different treatment of residents and non-residents

Dividends

Foreign and national pension funds, unjustified restriction

Immovable property, deductibility of rental losses from taxable income

Movement between members states and third countries

Payment of dividends from a member state to an overseas territory of the same state

Resident taxpayer's deduction from taxable profits of losses relating to reduction in value of shares held in resident company acquired from non-resident shareholder

Valuation of assets forming part of estate for inheritance tax purposes

Scope of European Union law

Special European Union-OCTs arrangements

Tax credits in respect of dividend income

Tax on capital income paid by foreign subsidiaries

Tax on income from investments

Tax reduction solely in respect of payments to institutions or funds established in that member state

Taxation of

Dividend income

Foreign source dividends

Taxation of dividends paid

Taxation of income from investment funds

Transfer of immovable property losses, Finnish legislation

Transfer of moneys into Isle of Man trust

Transfer of ownership of immovable property as gift/anticipated succession intervivos

Treaty on the Functioning of the European Union (TFEU), art. 63 and art. 64(1)

Treaty on the Functioning of the European Union (TFEU), art. 63–65

UK Stamp Duty Reserve Tax