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INTM254100 | Controlled Foreign Companies: contents

From HM Revenue & Customs · International Manual

This guidance applies for accounting period before 1 January 2013 and refers to the legislation at Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988, under the old Controlled Foreign Companies (CFC) rules.

The current rules for CFCs are contained in Part 9A, Taxation (International and Other Provisions) Act 2010. This legislation is effective for accounting periods of CFCs beginning on or after 1 January 2013. The new guidance can be found at INTM190000 onwards.

Contents14 entries

  1. INTM254150Controlled Foreign Companies: legislation - introduction and outline: Contents
  2. INTM254350Controlled Foreign Companies: definitions: contents
  3. INTM254450Controlled Foreign Companies: exemptions - excluded countries: Contents
  4. INTM254600Controlled Foreign Companies: exemptions - Acceptable Distribution Policy ('ADP'): Contents
  5. INTM254800Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Contents
  6. INTM255100Controlled Foreign Companies: exemptions - de minimis
  7. INTM255150Controlled Foreign Companies: exemptions - the motive test: Contents
  8. INTM255600Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax: Contents
  9. INTM255850Controlled Foreign Companies: apportionment of chargeable profits and creditable tax: Contents
  10. INTM256000Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment: Contents
  11. INTM256100Reliefs against Controlled Foreign Companies' tax: Contents
  12. INTM256350Controlled Foreign Companies: United Kingdom companies carrying on life assurance business: Contents
  13. INTM256450Controlled Foreign Companies carrying on general insurance business: Contents
  14. INTM256600How the corporate tax regime works for Controlled Foreign Companies: Contents