INTM227000 - Controlled Foreign Companies: Relevant Interests in a CFC: contents

»Ê¹ÚÌåÓýapp purpose of the relevant interest rules is to ascertain who, if anyone, the CFC’s chargeable profits could potentially be apportioned to.

  1. INTM227100
    Introduction
  2. INTM227200
    Whether a person has a Relevant Interest
  3. INTM227300
    Relevant Interests of UK resident companies
  4. INTM227400
    Relevant Interests of persons related to UK resident companies
  5. INTM227500
    Other Relevant Interests