INTM227000 - Controlled Foreign Companies: Relevant Interests in a CFC: contents

The purpose of the relevant interest rules is to ascertain who, if anyone, the CFC’s chargeable profits could potentially be apportioned to.

1. INTM227100

   Introduction
2. INTM227200

   Whether a person has a Relevant Interest
3. INTM227300

   Relevant Interests of UK resident companies
4. INTM227400

   Relevant Interests of persons related to UK resident companies
5. INTM227500

   Other Relevant Interests