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UK/FEDERAL REPUBLIC OF GERMANY DOUBLE TAXATION CONVENTION - SIGNED 30 MARCH 2010, Entered ..

Effective in the United Kingdom from 1 January 2011 for taxes withheld at source, from1 April 2011 for Corporation Tax purposes and from 6 April 2011 for Income Tax and Capital Gains Tax purposes. Effective in the …

CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN ..

UK/UKRAINE DOUBLE TAXATION CONVENTION SIGNED 10 FEBRUARY 1993 Entered into force 11 August 1993 Effective in United Kingdom from 1 April 1994 for corporation tax and from 6 April 1994 for income tax and capital gains

Technical Pages: Taxation: Scheme investments: Property investment LLPs

RPSM04103060 - Technical Pages: Taxation: Scheme investments: Property investment LLPs Property investment LLPs A property investment LLP is defined in section 842B ICTA 1988 as “a limited liability partnership …

Savings and investment income: what is not in the Savings and Investment Manual

This page of the Savings and Investment Income Manual gives an overview of the subjects covered in the manual (page 2 of 18).

CAPITAL GAINS MANUAL: Contents

CG63950+ - CAPITAL GAINS MANUAL: Contents ENTREPRENEURS’ RELIEF CG63950 Entrepreneurs’ Relief: scope and layout of guidance Entrepreneurs’ Relief: broad outline Entrepreneurs’ Relief: office responsible …

Dwellings subject to ATED: persons chargeable: individuals etc with ‘indirect' interests in ...

Position of individuals etc with ‘indirect' interests in residential property

Collective investment schemes: authorised investment funds: the taxation of the investor

This page of the Savings and Investment Manual explains the taxation of investors in authorised investment funds.

Technical Pages: Taxation: Scheme investments: Exemption from capital gains tax

RPSM04103020 - Technical Pages: Taxation: Scheme investments: Exemption from capital gains tax Exemption from capital gains tax - normal rule [s187(4)][s271(1A) TCGA 1992] A gain arising from the disposal of …

Remittance basis: amounts remitted: quantification: conditions A and B - remittances ..

quantifying amount remitted remittances derived from foreign income or gains

Particular topics: companies in partnership: investment partnerships

The business of an investment partnership is the making and managing of investments. Although they are partnerships and you must apply the taxation rules on that basis, the limited partners regard the scheme as a form …

UK/SUDAN INCOME & CAPITAL TAX CONVENTION

UK/SUDAN INCOME & CAPITAL TAX CONVENTION??SIGNED 08 MARCH 1975??

UK/Japan Double Taxationn Convention

UK/JAPAN DOUBLE TAXATION CONVENTION SIGNED 2 FEBRUARY 2006 Entered into force 12 October 2006 Effective in United Kingdom from 1 January 2007 for taxes withheld at source, from 1 April 2007 for corporation tax and …

UK/USA DOUBLE TAXATION CONVENTION 2001

UK/USA DOUBLE TAXATION CONVENTION SIGNED 24 JULY 2001 AMENDING PROTOCOL SIGNED 19 JULY 2002 Entered into force 31 MARCH 2003 Effective in United Kingdom from 1 April 2003 for corporation tax, from 6 April 2003 for …

Uk/USA Double Taxation Agreement - 2002

UK/USA DOUBLE TAXATION CONVENTION SIGNED 24 JULY 2001 AMENDING PROTOCOL SIGNED 19 JULY 2002 (Consolidated version) Entered into force 31 MARCH 2003 Effective in United Kingdom from 1 April 2003 for corporation tax, …

Remittance Basis: Amounts Remitted: Mixed Funds: Example 4 - remittances before 6 April ...

RDRM35320 - Remittance Basis: Amounts Remitted: Mixed Funds: Example 4 - remittances before 6 April 2008 Martyn’s British Virgin Island Account The ‘mixed fund’ rules in s809Q do not apply to amounts that are in an …

Dividends and other company distributions: UK Real Estate Investment Trusts: tax returns

This page of the Savings and Investment Manual explains the taxation of amounts received from real estate investment trusts (page 5 of 5).

Technical Pages: Investments: Overview: Residential property

Residential property, pension, scheme, investment

Savings Income Reporting Guidance Notes

V.12 updated November 2014