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.

»Ê¹ÚÌåÓýapp 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. »Ê¹ÚÌåÓýapp new guidance can be found at INTM190000 onwards.

  1. INTM254150
    legislation - introduction and outline: contents
  2. INTM254350
      definitions: contents
  3. INTM254450
      exemptions - excluded countries : contents
  4. INTM254600
      exemptions - Acceptable Distribution Policy ('ADP'): contents
  5. INTM254800
      exemptions - Exempt Activities Test ('EAT'): contents
  6. INTM255100
      exemptions - de minimis
  7. INTM255150
      the motive test: contents
  8. INTM255600
    computation of chargeable profits and creditable tax: contents
  9. INTM255850
    apportionment of chargeable profits and creditable tax: contents
  10. INTM256000
    EEA states - deduction for net economic value against apportionment: Contents
  11. INTM256100
    Reliefs against Controlled Foreign Companies' Tax: contents
  12. INTM256350
    United Kingdom companies carrying on life assurance business: contents
  13. INTM256450
      Controlled Foreign Companies carrying on general insurance business: contents
  14. INTM256600
      How the CT regime works for Controlled Foreign Companies: contents
  15. INTM256800
    reviews