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INTM254800 | Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): 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.

Contents25 entries

  1. INTM254810Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): The Exempt Activities Exemption
  2. INTM254820Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Territory of residence
  3. INTM254830Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Business establishment
  4. INTM254840Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Effectively managed in territory of residence
  5. INTM254850Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Further conditions
  6. INTM254860Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Main business
  7. INTM254870Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Investment business
  8. INTM254880Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Dealing in goods
  9. INTM254890Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Wholesale, distributive, financial or service business
  10. INTM254900Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Banking, deposit-taking, money-lending and debt-factoring
  11. INTM254910Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Insurance companies
  12. INTM254920Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Companies holding shares and securities in subsidiaries
  13. INTM254930Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Business establishment and place of effective management
  14. INTM254940Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Definition of a holding company
  15. INTM254950Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Definition of a superior holding company
  16. INTM254960Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Income requirement of holding companies
  17. INTM254970Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Income requirement of superior holding companies
  18. INTM254980Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Qualifying exempt activity income
  19. INTM254990Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Ascertaining the source of income paid to a superior holding company
  20. INTM255000Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Computation of gross income
  21. INTM255010Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Income treated as not derived from subsidiaries
  22. INTM255020Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Local holding companies
  23. INTM255030Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Exempt trading companies
  24. INTM255040Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Motive Test, holding companies and superior holding companies
  25. INTM255050Controlled Foreign Companies: exemptions - Exempt Activities Test ('EAT'): Example of a holding company structure