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INTM256100 | Reliefs against Controlled Foreign Companies' tax: 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).

Contents22 entries

  1. INTM256110Reliefs against Controlled Foreign Companies' tax: Relevant allowances
  2. INTM256120Reliefs against Controlled Foreign Companies' tax: Method of giving relief for relevant allowances
  3. INTM256130Reliefs against Controlled Foreign Companies' tax: Amount of relevant allowances qualifying for relief
  4. INTM256140Reliefs against Controlled Foreign Companies' tax: Restriction on relief claims
  5. INTM256150Reliefs against Controlled Foreign Companies' tax: Time limits for claim
  6. INTM256160Reliefs against Controlled Foreign Companies' tax: Form of claim
  7. INTM256170Reliefs against Controlled Foreign Companies' tax: Set-off of unrelieved surplus ACT
  8. INTM256180Reliefs against Controlled Foreign Companies' tax: ‘Relevant amount’
  9. INTM256190Reliefs against Controlled Foreign Companies' tax: ‘Relevant maximum’
  10. INTM256200Reliefs against Controlled Foreign Companies' tax: Examples
  11. INTM256210Reliefs against Controlled Foreign Companies' tax: Reliefs to prevent double charge
  12. INTM256220Reliefs against Controlled Foreign Companies' tax: Relief for chargeable gains
  13. INTM256230Reliefs against Controlled Foreign Companies' tax: Relief for dividends paid by a Controlled Foreign Company: outline
  14. INTM256240Reliefs against Controlled Foreign Companies' tax: Relief for dividends paid by a Controlled Foreign Company: main conditions
  15. INTM256250Reliefs against Controlled Foreign Companies' tax: Gross attributed tax
  16. INTM256260Reliefs against Controlled Foreign Companies' tax: Relief available to purchaser of an interest in the Controlled Foreign Company
  17. INTM256270Reliefs against Controlled Foreign Companies' tax: Application of double taxation rules
  18. INTM256280Reliefs against Controlled Foreign Companies' tax: Modifications to double taxation rules
  19. INTM256290Reliefs against Controlled Foreign Companies' tax: Wasted relief
  20. INTM256300Reliefs against Controlled Foreign Companies' tax: Rules for attributing Chapter IV tax
  21. INTM256310Reliefs against Controlled Foreign Companies' tax: Interaction with capital gains relief
  22. INTM256320Reliefs against Controlled Foreign Companies' tax: Examples of relief for dividends paid by a Controlled Foreign Company