Foreign branches of UK companies
Branch exemption regime
Anti-avoidance
Capital allowances
Chargeable gains/allowable losses
Close companies
Controlled foreign companies, interaction
Diverted profits, anti-diversion rule
Effect of election
Election into
Employee share acquisitions
Generally
Insurance companies
Intangible fixed assets, interaction with
Lessor companies
Manufactured payments, interaction
Small companies
Transfers of business
Transitional rules
Double taxation relief
Generally
World wide debt cap rules