C

    Corporation tax - Chargeable gains - Particular situations - No gain/no loss disposals - Transfer or division of UK business - 9570

    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...

    Corporation tax - Groups of companies - Transfer pricing - Application of transfer pricing rules - Transfer pricing adjustment - 14150

    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...

    Income tax - Overseas issues - UK taxation of foreign income - Specific sources of income - Income from property - Method of assessment - 34845

    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...