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Withholding tax​

 

Duty to withhold income tax

XX

Legislation: ITA 2007, Pt 15, Ch 6–8

Cases: 

HMRC manuals: 

Commentary: 

See also:

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Transfer pricing​

 

XX

XX

Legislation: TIOPA 2005, Pt 4

Cases: 

HMRC manuals: 

Commentary: 

See also:

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Exclusion for SMEs

XX

Legislation: TIOPA 2005, s.166

Cases: 

HMRC manuals: 

Commentary: 

See also:

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Does not apply to residents of non-qualifying territories

XX

Legislation: TIOPA 2005, s.167

Cases: 

HMRC manuals: INTM412090

Commentary: 

See also:

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 © 2023 by Michael Firth, Gray's Inn Tax Chambers

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