E1.1116 Charge Under ITA 2007, S 727—Reduction Where Person Abroad Is A CFC

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.11 Transfer of assets abroad /Individuals receiving capital sums as a result of transfer of assets abroad / E1.1116 Charge under ITA 2007, s 727—reduction where person abroad is a CFC

Commentary

Personal and employment tax

Where a non-UK resident company is controlled by persons resident in the UK, the profits of that company for an accounting period may, if certain conditions are met, be apportioned to its UK shareholders. In such a case, the non-resident

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E1.1116 Charge under ITA 2007, s 727—reduction where person abroad is a CFC

Personal and employment tax

E5.607 Corporate members

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

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E1.1116 Charge under ITA 2007, s 727—reduction where person abroad is a CFC

Personal and employment tax

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