Tax planning and the new Contolled Foreign Company (CFC) rules

Tax planning and the new Contolled Foreign Company (CFC) rules

New CFC rules have been introduced from 1 January 2013 including new Gateway tests, a new £500,000 de minimis exemption and various finance/non trading company exemptions. In this article for Practitioner Members we look at how these new rules operate ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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