INTM256800 - Controlled Foreign Companies: Reviews: 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. INTM256810

   Examples of Controlled Foreign Companies avoidance
2. INTM256820

   Working individual companies
3. INTM256830

   Reports to Business, Assets & International, Base Protection Policy Team
4. INTM256840

   Large Groups - arrangements for handling Controlled Foreign Company Returns
5. INTM256860

   Other considerations