Ifm14600 - taxation of investment trusts: double tax treaties - hmrc internal manual

Ifm14600 - taxation of investment trusts: double tax treaties - hmrc internal manual

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IFM14600 - TAXATION OF INVESTMENT TRUSTS: DOUBLE TAX TREATIES An investment trust being a company within the charge to UK corporation tax is able to access double tax treaties to secure


treaty rate withholding taxes on overseas dividends in the same way as any other UK company. Previous page Print this page