Artist's resale right: charges outside scope of VAT

Associated companies of different member states, payments between

Burden of proof

Charge to tax



Corporate venturing scheme, excluded activities

Corporate venturing scheme, excluded activity

Credit relief for foreign tax


Special relationship rule

Deductions disallowed


Permanent establishment

Disposal of intellectual property

Double taxation relief

EC directive

Enterprise investment scheme

Enterprise investment scheme, qualifying trades

Enterprise management incentives, excluded activities


EU member states, associated companies

Excluded from import value

Exemption from tax, associated companies in different member states

25 per cent associates

Anti-avoidance provisions

Beneficial entitlement

Conditions for exemption


Implementation of EU interest and royalties directive

Issue of exemption notice

Permanent establishment

Person making the payment

Special relationship

Foreign payers, concessionary relief

Intangible fixed assets


Limitation on benefits



Oil and gas production

Oil delivered in place of


– see also Patents


Deduction of tax at source

Payments, deduction at source

Double taxation arrangements, treaty rate

EU companies, gross payments

Gross payments

Relevant intellectual property right, meaning

UK resident agents, payments through

Usual place of abode of owner abroad

Permanent establishment, connected with

Returns, amount paid or repaid to be stated

Scope for application of provisions

Source of

Special relationship

Sums retained under licensing agreements

Supply of services in return

Tax point

Transfer of interests

Transfer pricing

Transfer pricing adjustments

Transfers/assignments/obligation to refrain: place of supply of services to non-business customers outside EU

Valuation of goods for customs purposes

Amount of royalty based on price


Recipient's residence

Trade mark

Venture capital trust relief excluded activities

Venture capital trusts