International matters International matters
- 15Offshore receipts in respect of intangible property
- 16Avoidance involving profit fragmentation arrangements
- 17Non-UK resident companies carrying on UK property businesses etc
- 18Diverted profits tax
- 19Hybrid and other mismatches: scope of Chapter 8 and “financial instrument”
- 20Controlled foreign companies: finance company exemption and control
- 21Permanent establishments: preparatory or auxiliary activities
- 22Payment of CGT exit charges
- 23Corporation tax exit charges
- 24Group relief etc: meaning of “UK related” company