INTM201000 - Controlled Foreign Companies: legislation - introduction and outline: Contents


INTM201010 Guidance on the Controlled Foreign Companies' rules under self assessment
INTM201020 Nature of the Controlled Foreign Companies' rules
INTM201030 Requirements of the legislation
INTM201040 Relief for foreign taxes
INTM201050 Statutory exclusions
INTM201060 Definition of Controlled Foreign Company
INTM201070 Exclusions from charge
INTM201080 Chargeable profits and creditable tax
INTM201090 Apportionment of profits
INTM201100 Assessments
INTM201110 Board's notice of approval and rights of appeal
INTM201120 Reliefs
INTM201130 ACT
INTM201140 Relief against double charge: subsequent disposal
INTM201150 Relief against double charge: subsequent dividends
INTM201160 Information
INTM201170 Interest and penalties
INTM201180 Clearance procedures