| INTM201000 | Controlled Foreign
Companies: legislation - introduction and outline |
| INTM202000 | Controlled Foreign
Companies: definitions |
| INTM203000 | Controlled Foreign
Companies: exemptions - excluded countries |
| INTM204000 | Controlled Foreign
Companies: exemptions - Acceptable Distribution Policy ('ADP') |
| INTM205000 | Controlled Foreign
Companies: exemptions – Exempt Activities Test ('EAT') |
| INTM206000 | Controlled Foreign
Companies: exemptions - public quotation condition |
| INTM207000 | Controlled Foreign
Companies: exemptions - de minimis |
| INTM208000 | Controlled Foreign
Companies: exemptions - the motive test |
| INTM209000 | Controlled Foreign
Companies: computation of chargeable profits and creditable
tax |
| INTM210000 | Controlled Foreign
Companies: apportionment of chargeable profits and creditable
tax |
| INTM211000 | Reliefs against
Controlled Foreign Companies' Tax |
| INTM212000 | Controlled Foreign
Companies: United Kingdom companies carrying on life assurance
business |
| INTM213000 | Controlled Foreign
Companies carrying on general insurance business |
| INTM214000 | How the CTSA regime
works for Controlled Foreign Companies |
| INTM215000 | Controlled Foreign
Companies: before CTSA |
| INTM216000 | Controlled Foreign
Companies: reviews |
| INTM217000 | Controlled Foreign
Companies: guidance relating to superseded legislation |
