A4.223 Relief From Double Taxation—Corporation Tax

Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.2 Claims and elections /Relief from double assessment / A4.223 Relief from double taxation—corporation tax

Commentary

Administration and compliance

If a company believes that it has been assessed to tax more than once for the same cause and the same accounting period, it may claim relief

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B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

A1.810 Limitation

E4.622 Vans—main rules

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.1212 Protector of a foreign trust

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'

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