Abstract
A company which is resident in the UK is liable to corporation tax on the whole of its profits, namely income and chargeable (i.e. capital) gains, wherever these arise.
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References
Section 246 Income and Corporation Tax Act 1970 (ICTA 1970).
Section 497 ICTA 1970.
Section 498 ICTA 1970.
Section 501 ICTA 1970.
Section 505 ICTA 1970.
See page 135.
Section 515 ICTA 1970.
Section 511 ICTA 1970.
Section 243 ICTA 1970.
Section 418 ICTA 1970.
Section 498 (4) ICTA 1970 or by treaty.
Sections 498(4) and 508 ICTA 1970 or by relevant treaty.
Section 503 ICTA 1970.
Section 485 (3) ICTA 1970.
Section 997 (3) ICTA 1970.
Section 41 (3) Finance Act 1971. This is an addition to the provisions of Section 515 ICTA 1970 mentioned on page 130.
Section 482 ICTA 1970.
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© 1978 Springer Science+Business Media Dordrecht
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Clerin-Lison, R.M. (1978). United Kingdom. In: Taxation Planning for Middle East Operations. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4477-5_18
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DOI: https://doi.org/10.1007/978-94-017-4477-5_18
Publisher Name: Springer, Dordrecht
Print ISBN: 978-90-200-0515-8
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