INTM602300 - Transfer of assets abroad: Other general provisions: contents

  1. INTM602320
    Other general provisions: Introduction
  2. INTM602360
    No duplication of charges
  3. INTM602380
    No duplication of charges - income to be taken into account once
  4. INTM602400
    No duplication of charges - more than one person chargeable
  5. INTM602420
    No duplication of charges - income taken into account in charging tax
  6. INTM602440
    No duplication of charges - subsequent receipt of income
  7. INTM602460
    No duplication of charges - changes from 6 April 2013
  8. INTM602480
    Just and reasonable basis
  9. INTM602500
    Applicable tax rates for the income charge
  10. INTM602520
    Deductions and reliefs
  11. INTM602540
    Double taxation relief