INTM233000 - Controlled Foreign Companies: Apportionment of a CFC鈥檚 Chargeable Profits and Creditable Tax: contents

Chapter 17 contains the rules for apportioning a CFC鈥檚 chargeable profits and creditable tax for an accounting period among the relevant persons that have an interest in the CFC.

  1. INTM233100
    Introduction
  2. INTM233200
    Apportionment to be made in proportion to ordinary shareholdings
  3. INTM233300
    Apportionment on a just and reasonable basis
  4. INTM233400
    Indirect shareholdings
  5. INTM233500
    Variable shareholdings
  6. INTM233600
    Anti-Avoidance