INTM212000 - Controlled Foreign Companies: United Kingdom companies carrying on life assurance business

Contents

INTM212010Special rules for United Kingdom companies carrying on life assurance business
INTM212020Appropriate rate: Case I profits
INTM212030Appropriate rate: not Case I profits
INTM212040Creditable tax: Case I profits
INTM212050Creditable tax: not Case I profits
INTM212060Set-off of reliefs under ICTA88/SCH26/PARA1 and unrelieved surplus ACT under Regulations
INTM212070Apportioned profit referable to particular business

 

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