INTM254150 - Controlled Foreign Companies: legislation - introduction and outline: 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 .

  1. INTM254160
    Guidance on the Controlled Foreign Companies' rules under self assessment
  2. INTM254170
    Nature of the Controlled Foreign Companies' rules
  3. INTM254180
    Requirements of the legislation
  4. INTM254190
    Relief for foreign taxes
  5. INTM254200
    Statutory exclusions
  6. INTM254210
    Definition of Controlled Foreign Company
  7. INTM254220
    Exclusions from charge
  8. INTM254230
    Chargeable profits and creditable tax
  9. INTM254240
    Apportionment of profits
  10. INTM254250
    Assessments
  11. INTM254260
    Board's notice of approval and rights of appeal
  12. INTM254270
    Reliefs
  13. INTM254280
    ACT
  14. INTM254290
    Relief against double charge: subsequent disposal
  15. INTM254300
    Relief against double charge: subsequent dividends
  16. INTM254310
    Information
  17. INTM254320
    Interest and Penalties
  18. INTM254330
    Clearance procedures