Migration of companies
Ceasing to be UK resident
Interpretation
Legislation/Regulatory –
TMA70 s. 109F
Liability for unpaid tax
Legislation/Regulatory –
TMA70 s. 109E
Notification
Legislation/Regulatory –
TMA70 s. 109B
Penalties
Change of company residence
Commentary –
Tax Reporter ¶764-220
Guidance notes
Legislation/Regulatory –
SP 2/90
Intangible fixed assets
Commentary –
Tax Reporter ¶725-500
Inward investment support
Commentary –
Tax Reporter ¶194-700
Liability for unpaid tax
Commentary –
Tax Reporter ¶194-675
Notification
Commentary –
Tax Reporter ¶194-600
HMRC Guidance –
CTM34195
Penalties for failure to notify
Commentary –
Tax Reporter ¶194-625
Pre-1 July 2009
Creation/issue or transfer of shares or debentures in non-resident company
Commentary –
Tax Reporter ¶811-610
;
Tax Reporter ¶811-620
Generally
Commentary –
Tax Reporter ¶811-600
Offences
Commentary –
Tax Reporter ¶811-640
Treasury consents
Commentary –
Tax Reporter ¶811-630
Sales of lessors, amount of income
Legislation/Regulatory –
CTA2010 s. 407
Treasury general consents
Legislation/Regulatory –
IRInt. 213
Unpaid tax, liability of other persons for