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Corporation Tax changes to the definition of permanent establishment

This tax information and impact note outlines changes to the definition of permanent establishment.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax: Change to the definition of permanent establishment

At a glance

TypePolicy paper

First published29 Oct 2018

Last updated29 Oct 2018

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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