Skip to content
Solved

INTM190000 | Controlled Foreign Companies: contents

From HM Revenue & Customs · International Manual

This guidance applies for accounting periods of CFCs starting on or after 1 January 2013 and refers to the legislation at Part 9A TIOPA 2010. The previous rules for CFCs are contained in Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988 and the guidance can be found at INTM254100 onwards.

Contents21 entries

  1. INTM191000Controlled Foreign Companies: Introduction to the CFC rules: contents
  2. INTM194000Controlled Foreign Companies: Introduction to the CFC Charge: contents
  3. INTM197000Controlled Foreign Companies: The CFC Charge Gateway Chapter 3 - Determining which (if any) of Chapters 4 to 8 apply: contents
  4. INTM200000Profits attributable to UK activities: contents
  5. INTM203000Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: contents
  6. INTM207000Controlled Foreign Companies: The CFC Charge Gateway Chapter 6 - Trading Finance Profits: contents
  7. INTM210000Controlled Foreign Companies: The CFC charge gateway chapter 7 - captive insurance business: contents
  8. INTM213000Controlled Foreign Companies: The CFC charge gateway chapter 8 - solo consolidation
  9. INTM216000Controlled Foreign Companies: The CFC charge gateway chapter 9 - exemptions for profits from qualifying loan relationships: contents
  10. INTM224000Controlled Foreign Companies: Entity Exemptions: contents
  11. INTM227000Controlled Foreign Companies: Relevant Interests in a CFC: contents
  12. INTM230000Controlled Foreign Companies: Creditable Tax of a CFC: contents
  13. INTM233000Controlled Foreign Companies: Apportionment of a CFC’s Chargeable Profits and Creditable Tax: contents
  14. INTM236000Controlled Foreign Companies: Control: contents
  15. INTM239000Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: contents
  16. INTM242000Controlled Foreign Companies: Residence of CFCs: contents
  17. INTM245000Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: contents
  18. INTM248000Controlled Foreign Companies: Definitions for terms in Part 9A: contents
  19. INTM251000Controlled Foreign Companies: How the corporate tax regime works for CFCs: Contents
  20. INTM254000Controlled Foreign Companies: Guidance relating to superseded legislation: contents
  21. INTM256800Controlled Foreign Companies: Reviews: Contents