Unrelieved foreign tax
You'll learn what unrelieved foreign tax is and how to handle it in your UK tax calculations. This lesson covers when overseas tax exceeds UK tax, the relief options available for permanent establishment profits (carrying back three years or forward indefinitely), and why rent and interest income receives no relief.
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In this lesson
- 0:00 Understanding unrelieved foreign tax
- 0:24 Relief options for permanent establishment profits
- 0:55 Relief limitations for rent and interest
About this lesson
Essential for Advanced Taxation (ATX) exam success.
Duration: 1m
Transcript
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