INTM211000 - Reliefs against Controlled Foreign Companies' tax

Contents

INTM211010Relevant allowances
INTM211020Method of giving relief for relevant allowances
INTM211030Amount of relevant allowances qualifying for relief
INTM211040Restriction on relief claims
INTM211050Time limits for claim
INTM211060Form of claim
INTM211070Set-off of unrelieved surplus ACT
INTM211080'Relevant amount'
INTM211090'Relevant maximum
INTM211100Examples
INTM211110Reliefs to prevent double charge
INTM211120Relief for chargeable gains
INTM211130Relief for dividends paid by a Controlled Foreign Company: outline
INTM211140Relief for dividends paid by a Controlled Foreign Company: main conditions
INTM211150Gross attributed tax
INTM211160Relief available to purchaser of an interest in the Controlled Foreign Company
INTM211170Application of double taxation rules
INTM211180Modifications to double taxation rules
INTM211190Wasted relief
INTM211200Rules for attributing Chapter IV tax
INTM211210Interaction with capital gains relief
INTM211220Examples of relief for dividends paid by a Controlled Foreign Company