INTM169000 - Double Taxation Relief: UK residents with foreign income or gains: capital gains tax: Contents

  1. INTM169010
    Introduction
  2. INTM169020
    Legislation
  3. INTM169030
    Foreign taxes
  4. INTM169040
    Gain taxed UK/abroad
  5. INTM169050
    Not resident but "ordinarily resident"
  6. INTM169060
    Resident shareholders in non-resident companies - TCGA92/S13
  7. INTM169070
    Credit claimed
  8. INTM169080
    Remittance basis
  9. INTM169090
    Deduction not credit
  10. INTM169100
    Amount of foreign tax credit relief - general
  11. INTM169110
    Amount of foreign tax credit relief - more than one gain
  12. INTM169120
    Amount of foreign tax credit relief - losses
  13. INTM169130
    Amount of foreign tax credit relief - exemption from tax
  14. INTM169140
    Amount of foreign tax credit relief - extent to which a gain is doubly taxed
  15. INTM169150
    Amount of foreign tax credit relief - basis of allowance