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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

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 …

2006 Japan-UK Double Taxation Convention as amended by the Protocol of 17 December 2013

This Convention shall apply to persons who are residents of one or both of the Contracting States.

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??

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).

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 …

Technical Pages: Investments: Overview: Residential property

Residential property, pension, scheme, investment

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, …

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 …

1994 UK-Estonia Double Taxation Convention

CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF ESTONIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH …

2007 Saudi Arabia-UK Double Taxation Convention and Protocol

2007 Saudi Arabia-UK Double Taxation Convention and Protocol Explanatory Memorandum

Remittance Basis: Identifying Remittances: Specific Topics: Settlements - Chapter 5 Part 5 ...

RDRM33595 - Remittance Basis: Identifying Remittances: Specific Topics: Settlements - Chapter 5 Part 5 ITTOIA 2005 - settlement for minor child Where the settlor does not retain an interest in property in a …

Technical pages: Investments: Taxable property: Direct holding of taxable property: Amounts ...

RPSM07109310 – Technical pages: Investments: Taxable property: Direct holding of taxable property: Amounts chargeable on gains from direct holdings Amounts chargeable on gains from direct holdings In addition to the…

Technical pages: Investments: Taxable property: Transitional protection: Loss of protection

RPSM07109720 - Technical pages: Investments: Taxable property: Transitional protection: Loss of protection Loss of protection Certain ownership of residential property was allowed pre 6 April 2006 if the property