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INTM254150 | Controlled Foreign Companies: legislation - introduction and outline: 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 here (HMRC website.

Contents18 entries

  1. INTM254160Controlled Foreign Companies: legislation - introduction and outline: Guidance on the Controlled Foreign Companies’ rules under self assessment
  2. INTM254170Controlled Foreign Companies: legislation - introduction and outline: Nature of the Controlled Foreign Companies’ rules
  3. INTM254180Controlled Foreign Companies: legislation - introduction and outline: Requirements of the legislation
  4. INTM254190Controlled Foreign Companies: legislation - introduction and outline: Relief for foreign taxes
  5. INTM254200Controlled Foreign Companies: legislation - introduction and outline: Statutory Exclusions
  6. INTM254210Controlled Foreign Companies: legislation - introduction and outline: Definition of Controlled Foreign Company
  7. INTM254220Controlled Foreign Companies: legislation - introduction and outline: Exclusions from charge
  8. INTM254230Controlled Foreign Companies: legislation - introduction and outline: Chargeable profits and creditable tax
  9. INTM254240Controlled Foreign Companies: legislation - introduction and outline: Apportionment of profits
  10. INTM254250Controlled Foreign Companies: legislation - introduction and outline: Assessments
  11. INTM254260Controlled Foreign Companies: legislation - introduction and outline: Board’s notice of approval and rights of appeal
  12. INTM254270Controlled Foreign Companies: legislation - introduction and outline: Reliefs
  13. INTM254280Controlled Foreign Companies: legislation - introduction and outline: ACT
  14. INTM254290Controlled Foreign Companies: legislation - introduction and outline: Relief against double charge: subsequent disposal
  15. INTM254300Controlled Foreign Companies: legislation - introduction and outline: Relief against double charge: subsequent dividends
  16. INTM254310Controlled Foreign Companies: legislation - introduction and outline: Information
  17. INTM254320Controlled Foreign Companies: legislation - introduction and outline: Interest and penalties
  18. INTM254330Controlled Foreign Companies: legislation - introduction and outline: Clearance Procedures