The HMRC Double Taxation Relief Manual sets out the overall principles to be applied in respect of pension income.
'Pensions, other than Government pensions, paid in consideration of past employment to a resident of a country with which
Student Loans are part of the government’s financial support package for students in higher education in the UK. They are available to help students meet their expenses while they are studying, and it is HMRC’s responsibility to collect repayments
Under the current rules non-resident companies with a trading business in the UK are liable to pay UK Corporation Tax on their profits made through a permanent establishment/branch or agency.
There are some differences in the taxation of
The final step in bringing a company to a legal end is when the company is dissolved. However, one if the important points to be aware of when doing so is that the dissolved company can no longer trade or otherwise deal with it's assets. For example,