EPISODE · May 27, 2026 · 2 MIN
Foreign branch exemption regime to be made mandatory
from The ICAEW Guide to Successful Job Search · host ICAEW
The government is taking action to prevent UK-resident companies with foreign permanent establishments (PE) from offsetting losses made by the PE against profits subject to UK corporation tax (CT).
What this episode covers
The government is taking action to prevent UK-resident companies with foreign permanent establishments (PE) from offsetting losses made by the PE against profits subject to UK corporation tax (CT).
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Foreign branch exemption regime to be made mandatory
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