Non-resident banks
– see also Banks and banking
Government securities, exemption from tax
Legislation/Regulatory –
ITA2007 s. 840
Repayment supplement, entitlement
Case Law –
R v Inland Revenue Commissioners, ex parte Commerzbank AG. [1991] BTC 161
;
R v. Inland Revenue Commissioners, ex parte Commerzbank AG (Case C-330/91). [1993] BTC 299
Separate enterprise principle
Borrowing, permanent establishment acting as agent or intermediary
Legislation/Regulatory –
CTA2009 s. 28
Generally
Legislation/Regulatory –
CTA2009 s. 25
HMRC Guidance –
BKLM378100
Loans or other financial assets, attribution
Legislation/Regulatory –
CTA2009 s. 27
Transfer of financial assets
Legislation/Regulatory –
CTA2009 s. 26
HMRC Guidance –
INTM267622
;
INTM267623