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
Taxation (International and Other Provisions) Act 2010 section 371EE
Leases to UK resident companies etc.
Section 371EE brings certain non-trading finance profits of a CFC within the scope of the CFC charge where those profits arise from finance leases made with connected UK companies or UK permanent establishments, and the lease was chosen over a direct purchase mainly for tax reasons.
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.