INTM256450 - Controlled Foreign Companies carrying on general insurance 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. INTM256460
    non-annual accounting
  2. INTM256470
    Non-annual accounting: implications for Controlled Foreign Companies
  3. INTM256480
    Special rules for Controlled Foreign Companies acrrying on general insurance business
  4. INTM256490
    Approved funding method and maximum length of fund
  5. INTM256500
    Ascertaining chargeable profits on closure of fund
  6. INTM256510
    Uncertainty as to lower level of taxation
  7. INTM256520
    Later amendments
  8. INTM256530
    Equalisation reserves
  9. INTM256540
    Special rules for an Accepted Distribution Policy ('ADP')
  10. INTM256550
    Amendment of return where dividend not paid