INTM256350 - Controlled Foreign Companies: United Kingdom companies carrying on life assurance business: 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.

1. INTM256360

   Special rules for United Kingdom companies carrying on life assurance business
2. INTM256370

   Appropriate rate: trading profits
3. INTM256380

   Appropriate rate: not trading profits
4. INTM256390

   Creditable tax: trading profits
5. INTM256400

   Creditable tax: not trading profits
6. INTM256410

   Set-off of reliefs under ICTA88/SCH26/PARA1 and unrelieved surplus ACT under regulations
7. INTM256420

   Apportioned profit referable to a particular business