A client company has sold a property it owned in France (holiday let). It has paid French CGT at a rate of 33%, and submitted form 2048-IMM-SD (Plus-value sur les cessions d'immeubles ou de droits immobliers) .
Can anyone refer me to a source that explains how to confirm that this tax is relievable against the UK CGT on the company's Corporation Tax return? I must admit that I find the Double Taxation Agreement rather unclear and would appreciate reading a more simple document.
