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