INTM256450 - Controlled Foreign Companies carrying on general insurance 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. INTM256460

   non-annual accounting
2. INTM256470

   Non-annual accounting: implications for Controlled Foreign Companies
3. INTM256480

   Special rules for Controlled Foreign Companies acrrying on general insurance business
4. INTM256490

   Approved funding method and maximum length of fund
5. INTM256500

   Ascertaining chargeable profits on closure of fund
6. INTM256510

   Uncertainty as to lower level of taxation
7. INTM256520

   Later amendments
8. INTM256530

   Equalisation reserves
9. INTM256540

   Special rules for an Accepted Distribution Policy ('ADP')
10. INTM256550

    Amendment of return where dividend not paid