Policy paper
Controlled foreign companies: interest on the reversal of state aid recovery
This tax information and impact note is about the treatment of interest on the reversal of state aid recovery.
Documents
Details
Interest can be paid to groups who have controlled foreign companies, where under state aid investigation amounts have been:
- recovered from the taxpayer
- repaid to the taxpayer following a successful challenge of a European Commission decision
Updates to this page
Published 26 November 2025