INTM239000 - Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: contents

TIOPA10/Part 9A uses the terminology, “Assumed Taxable Total Profits”, “Assumed Total Profits” and “The Corporation Tax Assumptions”. TIOPA10/Part 9A/Chapter 19 explains what is meant by these expressions.

1. INTM239100

   Introduction
2. INTM239200

   Assumed Taxable Total Profits and Assumed Total Profits
3. INTM239300

   Corporation Tax Assumptions
4. INTM239400

   UK Residence
5. INTM239500

   Example
6. INTM239600

   Close Company
7. INTM239700

   Claims and Elections
8. INTM239800

   Claims and Elections - disapplication of assumption
9. INTM239900

   Elections under Section 9A of CTA 2010
10. INTM240000

    Elections for Leases to be treated as Long Funding Leases
11. INTM240100

    Intangible Fixed Assets
12. INTM240200

    Group Relief
13. INTM240300

    Capital Allowances
14. INTM240400

    Unremittable Overseas Income
15. INTM240500

    Tax advantages
16. INTM240600

    Disguised Interest
17. INTM240700

    Shares Accounted for as Liabilities
18. INTM240800

    Double Taxation Relief - Counteraction Notices