INTM254100 - Controlled Foreign Companies: contents
This guidance applies for accounting period before 1 January 2013 and refers to the legislation at Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988, under the old Controlled Foreign Companies (CFC) rules.
The current rules for CFCs are contained in Part 9A, Taxation (International and Other Provisions) Act 2010. This legislation is effective for accounting periods of CFCs beginning on or after 1 January 2013. The new guidance can be found at INTM190000 onwards.
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INTM254150legislation - introduction and outline: contents
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INTM254350definitions: contents
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INTM254450exemptions - excluded countries : contents
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INTM254600exemptions - Acceptable Distribution Policy ('ADP'): contents
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INTM254800exemptions - Exempt Activities Test ('EAT'): contents
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INTM255100exemptions - de minimis
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INTM255150the motive test: contents
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INTM255600computation of chargeable profits and creditable tax: contents
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INTM255850apportionment of chargeable profits and creditable tax: contents
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INTM256000EEA states - deduction for net economic value against apportionment: Contents
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INTM256100Reliefs against Controlled Foreign Companies' Tax: contents
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INTM256350United Kingdom companies carrying on life assurance business: contents
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INTM256450Controlled Foreign Companies carrying on general insurance business: contents
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INTM256600How the CT regime works for Controlled Foreign Companies: contents
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INTM256800reviews