INTM256100 - Reliefs against Controlled Foreign Companies' tax: 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. INTM256110
    Relevant allowances
  2. INTM256120
    Method of giving relief for relevant allowances
  3. INTM256130
    Amount of relevant allowances qualifying for relief
  4. INTM256140
    Restriction on relief claims
  5. INTM256150
    Time limits for claim
  6. INTM256160
    Form of claim
  7. INTM256170
    Set-off of unrelieved surplus ACT
  8. INTM256180
    Relevant amount'
  9. INTM256190
    Relevant maximum'
  10. INTM256200
    Examples
  11. INTM256210
    Reliefs to prevent a double charge
  12. INTM256220
    Relief for chargeable Gains
  13. INTM256230
    Relief for dividends paid by a Controlled Foreign Company: Outline
  14. INTM256240
    Relief for dividends paid by a Controlled Foreign Company: main conditions
  15. INTM256250
    Gross attributed tax
  16. INTM256260
    Relief available to purchaser of an interest in the Controlled Foreign Company
  17. INTM256270
    Application of double taxation rules
  18. INTM256280
    Modifications to double taxation rules
  19. INTM256290
    Wasted relief
  20. INTM256300
    Rules for attributing Chapter IV tax
  21. INTM256310
    Interaction with capital gains relief
  22. INTM256320
    Examples of relief of dividends paid by a Controlled Foreign Company