INTM203500 - Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: contents

1. INTM203510

   Relevant UK funds and assets
2. INTM203520

   Example of capital investment from the UK - back to back investment from the UK via a third party
3. INTM203530

   Example of capital investment from the UK - loans out of profits previously subject to an apportionment
4. INTM203540

   Example of capital investment from the UK - compensating adjustment
5. INTM203550

   Example of capital investment from the UK - transfer of an asset in consideration for the cancellation of a liability
6. INTM203560

   Example of capital investment from the UK - earlier contribution by the parent - trading profits
7. INTM203570

   Example of capital investment from the UK - earlier contribution by the parent - interest profits
8. INTM203580

   Profits generated in overseas subsidiaries
9. INTM203590

   Establishing a clear factual link on source of funding
10. INTM203600

    UK connected company
11. INTM203610

    Profits pass through the CFC gateway once
12. INTM203620

    Management fee deduction