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Home / Simons-Taxes /Corporate tax /Part D4 Overseas issues /Division D4.4 Controlled foreign companies (CFCs) /Full exemptions from CFC regime / D4.410 CFC exemptions—overview

D4.410 CFC exemptions—overview

Corporate tax

D4.410 CFC exemptions—overview

A great many companies resident outside the UK are within the definition of a CFC (see D4.401) but the legislation provides that where specified conditions are satisfied, no assessment or apportionment

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D6.503 International movement of capital—reportable transactions and events

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

E4.1318 Special mixed fund rules

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)