C
The transfer of a UK trade (i.e. a trade carried on by a UK permanent establishment owned by an EU company) to another EU resident company will be treated as a no gain/no loss disposal, provided...
Transactions that are not made on an arm's length basis will need to be recalculated on an arm's length basis and profits adjusted accordingly. This is known as a transfer pricing adjustment. Cross-border...
Where the arising basis applies, income from overseas property is calculated in accordance with the rules applicable to a UK property business (¶23000+). Income and expenditure for all overseas properties...