INTM215000 - Controlled Foreign Companies: before CTSA

Table of contents

INTM215010 Controlled Foreign Companies: before CTSA - overview
INTM215020 Information powers: overview
INTM215030 Information powers: definitions
INTM215040 Information powers: provision of particulars
INTM215050 Information powers: inspection of documents
INTM215060 Information powers: penalties
INTM215070 Information powers: information regarding third parties
INTM215080 Information powers: report to Business International, Outward Investment team
INTM215090 Notice of direction: overview
INTM215100 Notice of direction: can a direction be made?
INTM215110 Notice of direction: matters to be included
INTM215120 Notice of direction: residence in more than one territory
INTM215130 Notice of direction: amendments to a notice of direction
INTM215140 Notice of direction: revision of chargeable profits or creditable tax
INTM215150 Notice of direction: appeals - rights of appeal against a notice of direction
INTM215160 Notice of direction: appeals - responsibilities of Inspector
INTM215170 Notice of direction: appeals - appeals from unconnected parties
INTM215180 Notice of direction: appeals - regulations concerning appeals
INTM215190 Notice of direction: separate notice of declaration
INTM215200 Notice of direction: report for Board's direction
INTM215210 Notice of direction: procedure following making of direction
INTM215220 Notice of direction: procedure following amendment to direction
INTM215230 Notice of direction: procedure following revision of chargeable profits or creditable tax
INTM215240 Notice of direction and notice of assessment: forms
INTM215250 Notice of declaration: capital allowances - prevention of double relief
INTM215260 Notice of declaration: capital allowances - effect of declaration
INTM215270 Notice of declaration: capital allowances - appeal against declaration
INTM215280 Notice of declaration: capital allowances - cases suitable for declaration
INTM215290 Apportionment: overview
INTM215300 Apportionment: general rules
INTM215310 Apportionment: special cases
INTM215320 Apportionment: indirect interests
INTM215330 Apportionment: payment of interest treated as distribution
INTM215340 Apportionment: appeals
INTM215350 Apportionment: matters to be included in a report to Business International, Outward Investment team
INTM215360 Assessment: overview
INTM215370 Assessment: basis of assessment
INTM215380 Assessment: matters to be included in assessment
INTM215390 Assessment: appeal against notice of assessment
INTM215400 Assessment: amendment to assessment
INTM215410 Assessment: postponement application
INTM215420 Assessment: alternative rights of recovery
INTM215430 Reliefs: relevant allowances
INTM215440 Reliefs: relevant allowances - form of claim
INTM215450 Reliefs: relevant allowances - time limit for claim
INTM215460 Reliefs to prevent double charge: chargeable gains - form of claim
INTM215470 Reliefs to prevent double charge: dividends - 'wasted relief'
INTM215480 Reliefs: disclaimer of relief
INTM215490 Reliefs: disclaimer of relief - form of disclaimer
INTM215500 Reliefs: disclaimer of relief - time limit
INTM215510 Losses: pre-direction losses - management expenses
INTM215520 Losses: pre-direction losses - interaction of ICTA88/SCH24/PARA9 and ICTA88/SCH24/PARA11
INTM215530 Losses: pre-direction losses - form of claim
INTM215540 Losses: pre-direction losses - time limit for claim
INTM215550 Reports and submissions to Business International, Outward Investment team