Double taxation relief claims: time limit

Policy paper

This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.

Documents

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This measure comes into effect on 20 July 2022. 皇冠体育app relevant legislation will be included in Spring Finance Bill 2023.

皇冠体育app measure prevents certain new claims to Double Taxation Relief when those claims only related to deemed amounts of foreign tax.

皇冠体育app measure is only relevant to foreign distributions received by UK companies before the introduction of distribution exemption in 2009.

Published 15 March 2023

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