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3.210: Offshore income gains

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 3: Charge to Corporation Tax 3.2: Computation of Corporation Tax 3.210.1: Introduction 3.210.2: Material interest in offshore fund 3.210.3: Disposal of material interest in non-qualifying offshore funds 3.210.4: Disposal involving an equalisation element 3.210.5: Qualifying offshore funds 3.210.6: Switching 3.210.7: Deduction of offshore income gains in determining capital gains 3.210.8: Capital gains tax rate 3.210.9: Returns of material interest in offshore funds 3.210.10: Certain offshore funds: taxation and returns 3.210.11: Amalgamations with investment undertakings 3.210.12: Returns on acquisition of foreign policy ...

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