Double Taxation Relief - Guidance

"The 2005 Finance Act contained Double Taxation Relief measures in Chapter 9. Draft guidance is available on:

DTR on Trade Receipts (PDF 166K)
DTR on Trade Receipts - Case V income (PDF 68K)
DTR anti avoidance (PDF 131K)
DTR anti avoidance - Flowchart (PDF 48K)
Underlying Tax (PDF 81K)

Your comments on the draft guidance are welcome. The guidance will be incorporated into the International Manual over the coming months. Please address comments to:

Martin Brooks
HMRC
3rd Floor (Central)
100 Parliament Street
London
SW1A 2BQ

Martin.Brooks@ir.gsi.gov.uk
020 7147 2651