LLM7000 - Double taxation relief: contents

LLM7010 onwards sets out the rules that apply to Double Taxation Relief (DTR) claimed by members of Lloyd바카라 사이트™s in respect of their income from trading at Lloyd바카라 사이트™s. Full details on the DTR rules that apply to all taxpayers can be found in the International Tax Manual (INTM160000+ 바카라 사이트“ see LLM10000).

Different DTR rules apply to individual and corporate members of Lloyd바카라 사이트™s.

  1. LLM7010
    Double Taxation Relief: foreign tax paid by Lloyd바카라 사이트™s members
  2. LLM7020
    Double Taxation Relief: foreign tax paid by Lloyd바카라 사이트™s members: credit relief claimed by non-residents
  3. LLM7030
    Double Taxation Relief: individual Names: regulations
  4. LLM7040
    Double Taxation Relief: individual Names: allocation of foreign tax
  5. LLM7050
    Double Taxation Relief: individual Names: allocation of foreign tax: US and Canadian tax
  6. LLM7060
    Double Taxation Relief: individual Names: additional payments of foreign tax
  7. LLM7070
    Double Taxation Relief: individual Names: refunds of foreign tax
  8. LLM7080
    Double Taxation Relief: individual Names: refunds of foreign tax after final year
  9. LLM7090
    Double Taxation Relief: individual Names: making DTR claims
  10. LLM7100
    Double Taxation Relief: corporate members: Regulations: outline
  11. LLM7110
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: 바카라 사이트ścorrespondence바카라 사이트ť between accounting periods and foreign periods of accounting
  12. LLM7120
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: adjustments of foreign amounts of tax
  13. LLM7130
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: the amount of the pool
  14. LLM7140
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: foreign tax adjustments
  15. LLM7150
    Double Taxation Relief: corporate members: Regulations: calculating the foreign tax pool: transitional arrangements
  16. LLM7160
    Double Taxation Relief: corporate members: Regulations: how relief is given
  17. LLM7170
    Double Taxation Relief: corporate members: Regulations: foreign measure of profit
  18. LLM7180
    Double Taxation Relief: corporate members: pre-pooling rules
  19. LLM7190
    Double Taxation Relief: corporate members: pre-pooling rules: a practical approach