INTM200000 Controlled Foreign Companies: The CFC Charge Gateway Chapter 4 - Profits attributable to UK activities: contents


INTM200100

Introduction

INTM200200

Terms used in Chapter 4

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Identification of SPFs

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Flowchart

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The Steps

INTM200600

Exclusions - Economic value

INTM200700

Exclusions - Independent companies’ arrangements

INTM200800

Exclusions - Trading profits

INTM201000

Case Study