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INTM239000 | Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: contents

From HM Revenue & Customs · International Manual

TIOPA10/Part 9A uses the terminology, “Assumed Taxable Total Profits”, “Assumed Total Profits” and “The Corporation Tax Assumptions”. TIOPA10/Part 9A/Chapter 19 explains what is meant by these expressions.

Contents18 entries

  1. INTM239100Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Introduction
  2. INTM239200Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Assumed Taxable Total Profits and Assumed Total Profits
  3. INTM239300Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Corporation Tax Assumptions
  4. INTM239400Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: UK Residence
  5. INTM239500Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Example
  6. INTM239600Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Close Company
  7. INTM239700Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Claims and Elections
  8. INTM239800Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Claims and Elections - Disapplication of assumption
  9. INTM239900Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Elections Under Section 9A of CTA 2010
  10. INTM240000Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Elections for leases to be treated as Long Funding Leases
  11. INTM240100Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Intangible Fixed Assets
  12. INTM240200Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Group Relief
  13. INTM240300Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Capital Allowances
  14. INTM240400Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Unremittable Overseas Income
  15. INTM240500Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Tax Advantages
  16. INTM240600Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Disguised Interest
  17. INTM240700Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Shares Accounted for as Liabilities
  18. INTM240800Controlled Foreign Companies: Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: Double Taxation Relief - Counteraction Notices