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INTM245000 | Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: contents

From HM Revenue & Customs · International Manual

TIOPA10/Part 9A/Chapter 21 sets out the framework provisions for collection and management matters relevant to the CFC rules. It also details what reliefs are available for set off against a CFC charge.

Contents6 entries

  1. INTM245100Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: Introduction
  2. INTM245200Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: Application of the Taxes Acts to the CFC charge
  3. INTM245300Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: Just and reasonable apportionments
  4. INTM245400Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: Relief against a sum charged on a chargeable company
  5. INTM245500Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: Appeals affecting more than one person.
  6. INTM245600Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: Recovery of sum charged from other UK resident companies