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 |
