INTM204000 - Controlled Foreign Companies: exemptions - Acceptable Distribution Policy ('ADP')

Contents

INTM204010The ADP exemption
INTM204020Attribution of dividends to accounting periods
INTM204030Time limit for payment of dividend
INTM204040Distribution standard
INTM204050Definition of net chargeable profits
INTM204060Dividends from preceding periods
INTM204070Relevant profits
INTM204080Dividends already taken into account and excluded dividends
INTM204090Dividends from other Controlled Foreign Companies
INTM204100Indirect Dividends
INTM204110Non-resident shareholders: one class of shares
INTM204120Non-resident shareholders: two classes of shares
INTM204130Non-resident shareholders: indirect interests
INTM204140Currency Translation
INTM204150Treatment of foreign taxes
INTM204160Dividends paid out of distributions from a United Kingdom company
INTM204170Dividends paid under avoidance schemes