INTM203300 - Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: UK Activities: contents

1. INTM203310

   UK Activities
2. INTM203320

   Significant People Functions (SPFs)
3. INTM203330

   Identification of Significant People Functions (SPFs)
4. INTM203340

   Example of a structural intra-group loan created with UK Significant people Functions (SPFs) on the occasion of a third party acquisition.
5. INTM203350

   Example of a standard cash pooling arrangement located offshore.
6. INTM203360

   Example of a third party acquisition with existing financing company
7. INTM203370

   Example of UK Significant People Functions (SPFs) and "non-vanilla" loans.
8. INTM203380

   Location of Significant People Functions (SPFs)
9. INTM203390

   Attribution to a UK permanent establishment
10. INTM203400

    Calculation of the Chapter 5 profits
11. INTM203410

    Risk assessment on Significant People Functions (SPFs)