INTM245000 - Controlled Foreign Companies: Management and collection of a CFC charge and reliefs available against a CFC charge: contents

TIOPA10/Part 9A/Chapter 21 sets out the framework provisions for collection and management matters relevant to the CFC rules. It also details what reliefs are available for set off against a CFC charge.

1. INTM245100

   Introduction
2. INTM245200

   Application of the Taxes Acts to the CFC charge
3. INTM245300

   Just and reasonable apportionments
4. INTM245400

   Relief against a sum charged on a chargeable company
5. INTM245500

   Appeals affecting more than one person
6. INTM245600

   Recovery of sum charged from other UK resident companies