INTM227000 | Controlled Foreign Companies: Relevant Interests in a CFC: contents
From HM Revenue & Customs · International Manual
The purpose of the relevant interest rules is to ascertain who, if anyone, the CFC’s chargeable profits could potentially be apportioned to.
Contents5 entries
- INTM227100Controlled Foreign Companies: Relevant Interests in a CFC: Introduction
- INTM227200Controlled Foreign Companies: Relevant Interests in a CFC: Whether a person has a Relevant Interest
- INTM227300Controlled Foreign Companies: Relevant Interests in a CFC: Relevant Interests of UK resident companies
- INTM227400Controlled Foreign Companies: Relevant Interests in a CFC: Relevant Interests of persons related to UK resident companies
- INTM227500Controlled Foreign Companies: Relevant Interests in a CFC: Other Relevant Interests