INTM256350 - Controlled Foreign Companies: United Kingdom companies carrying on life assurance business: 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. INTM256360
    Special rules for United Kingdom companies carrying on life assurance business
  2. INTM256370
    Appropriate rate: trading profits
  3. INTM256380
    Appropriate rate: not trading profits
  4. INTM256390
    Creditable tax: trading profits
  5. INTM256400
    Creditable tax: not trading profits
  6. INTM256410
    Set-off of reliefs under ICTA88/SCH26/PARA1 and unrelieved surplus ACT under regulations
  7. INTM256420
    Apportioned profit referable to a particular business