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INTM256450 | Controlled Foreign Companies carrying on general insurance business: 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.

Contents10 entries

  1. INTM256460Controlled Foreign Companies carrying on general insurance business: Non-annual accounting
  2. INTM256470Controlled Foreign Companies carrying on general insurance business: Non-annual accounting: implications for controlled foreign companies
  3. INTM256480Controlled Foreign Companies carrying on general insurance business: Special rules for controlled foreign companies carrying on general insurance business
  4. INTM256490Controlled Foreign Companies carrying on general insurance business: Approved funding method and maximum length of fund
  5. INTM256500Controlled Foreign Companies carrying on general insurance business: Ascertaining chargeable profits on closure of fund
  6. INTM256510Controlled Foreign Companies carrying on general insurance business: Uncertainty as to lower level of taxation
  7. INTM256520Controlled Foreign Companies carrying on general insurance business: Later amendments
  8. INTM256530Controlled Foreign Companies carrying on general insurance business: Equalisation reserves
  9. INTM256540Controlled Foreign Companies carrying on general insurance business: Special rules for an Acceptable Distribution Policy (‘ADP’)
  10. INTM256550Controlled Foreign Companies carrying on general insurance business: Amendment of return where dividend not paid