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Practice guide: Double tax relief

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The UK double tax relief rules are simple in concept, but there are a number of practical issues which arise. Relief is only available against the UK corporation tax on the same profits, and restrictions may therefore arise if losses or expenses reduce the profits. Foreign tax is only creditable if it is a tax on profits, and if all reasonable steps have been taken to reduce it, and in the first instance claims should therefore be made under a double tax agreement.

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