INTM256360 - Controlled Foreign Companies: United Kingdom companies carrying on life assurance business: Special rules for United Kingdom companies carrying on life assurance business
»Ê¹ÚÌåÓýappre are special rules for ascertaining the ‘appropriate rateâ€� and ‘creditable taxâ€� on the apportionment of the chargeable profits and creditable tax of a controlled foreign company where the relevant interest is held by a United Kingdom resident company carrying on the business of life assurance. »Ê¹ÚÌåÓýappse rules reflect the tax treatment of UK life assurance business.