International Manual

INTM254100 - Controlled Foreign Companies: contents

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.

1. INTM254150

   legislation - introduction and outline: contents
2. INTM254350

     definitions: contents
3. INTM254450

     exemptions - excluded countries : contents
4. INTM254600

     exemptions - Acceptable Distribution Policy ('ADP'): contents
5. INTM254800

     exemptions - Exempt Activities Test ('EAT'): contents
6. INTM255100

     exemptions - de minimis
7. INTM255150

     the motive test: contents
8. INTM255600

   computation of chargeable profits and creditable tax: contents
9. INTM255850

   apportionment of chargeable profits and creditable tax: contents
10. INTM256000

    EEA states - deduction for net economic value against apportionment: Contents
11. INTM256100

    Reliefs against Controlled Foreign Companies' Tax: contents
12. INTM256350

    United Kingdom companies carrying on life assurance business: contents
13. INTM256450

      Controlled Foreign Companies carrying on general insurance business: contents
14. INTM256600

      How the CT regime works for Controlled Foreign Companies: contents
15. INTM256800

    reviews