INTM190000 - Controlled Foreign Companies: contents

This guidance applies for accounting periods of CFCs starting on or after 1 January 2013 and refers to the legislation at Part 9A TIOPA 2010. The previous rules for CFCs are contained in Chapter IV Part XVII of the Income and Corporation Taxes Acts 1988 and the guidance can be found at INTM254100 onwards.

  1. INTM191000
    Overview of CFC rules: contents
  2. INTM194000
    Introduction to the CFC Charge: contents
  3. INTM197000
    The CFC Charge Gateway Chapter 3 바카라 사이트“ Determining which (if any) of Chapters 4 to 8 apply: contents
  4. INTM200000
    The CFC Charge Gateway Chapter 4 - Profits attributable to UK activities: contents
  5. INTM203000
    The CFC Charge Gateway Chapter 5 바카라 사이트“ Non-trading Finance Profits: contents
  6. INTM207000
    The CFC Charge Gateway Chapter 6 바카라 사이트“ Trading Finance Profits: contents
  7. INTM210000
    The CFC Charge Gateway Chapter 7 - Captive Insurance Business: contents
  8. INTM213000
    The CFC Charge Gateway Chapter 8 바카라 사이트“ Solo consolidation: contents
  9. INTM216000
    Chapter 9 - Exemptions for profits from Qualifying Loan Relationships: contents
  10. INTM224000
    Entity Exemptions: contents
  11. INTM227000
    Relevant Interests in a CFC: contents
  12. INTM230000
    Creditable Tax of a CFC: contents
  13. INTM233000
    Apportionment of a CFC바카라 사이트™s Chargeable Profits and Creditable Tax: contents
  14. INTM236000
    Control: contents
  15. INTM239000
    Assumed Taxable Total Profits, Assumed Total Profits and the Corporation Tax Assumptions: contents
  16. INTM242000
    Residence of CFCs: contents
  17. INTM245000
    Management and collection of a CFC charge and reliefs available against a CFC charge: contents
  18. INTM248000
    Definitions for terms in Part 9A: contents
  19. INTM251000
    How the corporate tax regime works for CFCs: Contents
  20. INTM254000
    Guidance relating to superseded legislation: contents