Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 835D
Income tax chargeable on company's income: application
Section 835D clarifies that the rules in this Chapter about UK representatives do not apply to income tax charged on a company's own income — they only apply where a company is acting as a trustee.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.