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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

  1. INTM227100Controlled Foreign Companies: Relevant Interests in a CFC: Introduction
  2. INTM227200Controlled Foreign Companies: Relevant Interests in a CFC: Whether a person has a Relevant Interest
  3. INTM227300Controlled Foreign Companies: Relevant Interests in a CFC: Relevant Interests of UK resident companies
  4. INTM227400Controlled Foreign Companies: Relevant Interests in a CFC: Relevant Interests of persons related to UK resident companies
  5. INTM227500Controlled Foreign Companies: Relevant Interests in a CFC: Other Relevant Interests