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INTM203500 | Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: contents

From HM Revenue & Customs · International Manual

Contents12 entries

  1. INTM203510Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Relevant UK funds or other assets
  2. INTM203520Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Example of capital investment from the UK- back to back investment via a third party
  3. INTM203530Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Example of capital investment from the UK - loans out of profits previously subject to an apportionment
  4. INTM203540Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK - Example of capital investment from the UK: compensating adjustment
  5. INTM203550Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Example of capital investment from the UK - transfer of an asset in consideration for the cancellation of a liability
  6. INTM203560Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Example of capital investment from the UK: Earlier contribution by the UK parent - trading profits
  7. INTM203570Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Example of capital investment from the UK: Earlier contribution by the UK parent - interest profits
  8. INTM203580Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Profits generated in overseas subsidiaries
  9. INTM203590Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Establishing a clear factual link on source of funding
  10. INTM203600Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: UK connected company
  11. INTM203610Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Profits pass through the CFC charge gateway once
  12. INTM203620Controlled Foreign Companies: The CFC Charge Gateway Chapter 5 - Non-trading finance profits: Capital investment from the UK: Management Fee Deduction