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Home / Simons-Taxes /Personal and employment tax /Part E6 Overseas issues /Division E6.4 Double taxation relief for income tax and capital gains tax /Credit relief / E6.432A Double tax relief—tax spared because of international development relief

E6.432A Double tax relief—tax spared because of international development relief

Personal and employment tax

Some developing countries offer tax incentives to foreign investors. Where the investor is UK resident, this incentive might be eliminated if the result was that double taxation relief in the UK was reduced in consequence.

To

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

E6.324H Nominated income and gains and the ordering rules

B5.846 Charities and close companies

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest