– see also Permanent establishment

Branch exemption regime

Anti-avoidance

Commentary – Tax Reporter ¶764-840 ; Tax Reporter ¶764-850
HMRC Guidance – INTM286040

Capital allowances

Commentary – Tax Reporter ¶764-795
HMRC Guidance – INTM282030 ; INTM282040 ; INTM282060

Chargeable gains/allowable losses

Commentary – Tax Reporter ¶764-795
HMRC Guidance – INTM282030 ; INTM282040 ; INTM282060

Close companies

Commentary – Tax Reporter ¶764-820

Controlled foreign companies, interaction

Commentary – Tax Reporter ¶764-825

Diverted profits, anti-diversion rule

Commentary – Tax Reporter ¶764-840

Effect of election

Commentary – Tax Reporter ¶764-780–Tax Reporter ¶764-810

Election into

Commentary – Tax Reporter ¶764-760
HMRC Guidance – INTM281020

Employee share acquisitions

Commentary – Tax Reporter ¶764-795
HMRC Guidance – INTM282030 ; INTM282040 ; INTM282060

Generally

Commentary – Tax Reporter ¶764-755
HMRC Guidance – INTM281010

Insurance companies

Commentary – Tax Reporter ¶764-820

Intangible fixed assets, interaction with

Commentary – Tax Reporter ¶764-825

Lessor companies

Commentary – Tax Reporter ¶764-795
HMRC Guidance – INTM282030 ; INTM282040 ; INTM282060

Manufactured payments, interaction

Commentary – Tax Reporter ¶764-825

Small companies

Commentary – Tax Reporter ¶764-820 ; Tax Reporter ¶764-830 ; Tax Reporter ¶764-835
HMRC Guidance – INTM412080

Transfers of business

Commentary – Tax Reporter ¶764-777

Transitional rules

Commentary – Tax Reporter ¶764-765–Tax Reporter ¶764-777

Double taxation relief

– see Double taxation relief (companies)

Generally

Commentary – Tax Reporter ¶764-750

World wide debt cap rules

Commentary – Tax Reporter ¶764-825