INTM256800 - Controlled Foreign Companies: Reviews: 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. INTM256810
    Examples of Controlled Foreign Companies avoidance
  2. INTM256820
    Working individual companies
  3. INTM256830
    Reports to Business, Assets & International, Base Protection Policy Team
  4. INTM256840
    Large Groups - arrangements for handling Controlled Foreign Company Returns
  5. INTM256860
    Other considerations