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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 / E6.433C Double tax relief—limit on total credit against income and capital gains tax

E6.433C Double tax relief—limit on total credit against income and capital gains tax

Personal and employment tax

As well as a limit on the amount of credit allowed individually against income tax and against capital gains tax, a limit is also imposed on the total credit allowed

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B2.218 Surplus business accommodation

E6.303A Domicile of origin

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

C2.501A Compensation and capital gains tax—overview

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

I7.120A BPR and excepted assets

E4.1167 Payments made after leaving and after issue of form P45

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest