INTM161000 - Double Taxation Relief: UK residents with foreign income or gains: double taxation relief: contents

  1. INTM161010
    General
  2. INTM161020
    Relief under double taxation agreement
  3. INTM161030
    Unilateral relief
  4. INTM161040
    Same income
  5. INTM161050
    Deduction instead of credit
  6. INTM161060
    Deduction instead of credit - FA94/SCH20
  7. INTM161070
    Withdrawal of credit claims
  8. INTM161080
    Deduction for taxes
  9. INTM161085
    Deduction for taxes (amount brought into account)
  10. INTM161090
    Credit or deduction
  11. INTM161100
    Basic principles
  12. INTM161110
    The source rule
  13. INTM161120
    Exceptions to the source rule
  14. INTM161130
    The source rule - concessions
  15. INTM161140
    Definitions - root income basis, statutory income basis
  16. INTM161150
    Repayment, carry forward
  17. INTM161160
    Root income' basis - legal position
  18. INTM161170
    Root income' basis - practice
  19. INTM161180
    Statutory income basis
  20. INTM161190
    ICTA88/S794
  21. INTM161200
    ICTA88/S794 - exceptions
  22. INTM161210
    Limit to amount of tax credit relief
  23. INTM161220
    Foreign tax
  24. INTM161230
    Overseas branches
  25. INTM161240
    Measure of income
  26. INTM161250
    Minimum foreign tax
  27. INTM161260
    Taxes covered
  28. INTM161270
    Tax spared' credit
  29. INTM161280
    Computation of UK measure - tax spared
  30. INTM161290
    Referrals and reports to Business, Assets & International
  31. INTM161300
    Unilateral relief
  32. INTM161310
    Lists of qualifying taxes
  33. INTM161320
    Corresponding adjustments and the alternative method