Controlled foreign companies (old regime) and attribution of gains: tax | Practical Law

Controlled foreign companies (old regime) and attribution of gains: tax | Practical Law

This practice note discusses the UK's controlled foreign company regime for accounting periods beginning before 1 January 2013 and the UK's rules on attributing gains of non-UK resident companies to UK residents.

Controlled foreign companies (old regime) and attribution of gains: tax

Practical Law UK Practice Note 7-367-0989 (Approx. 23 pages)

Controlled foreign companies (old regime) and attribution of gains: tax

by Practical Law Tax, based on material by Jonathan Cooklin, David Polk & Wardwell LLP, and Emma Bailey, Fox Williams
Law stated as at 23 Jan 2024 • United Kingdom
This practice note discusses the UK's controlled foreign company regime for accounting periods beginning before 1 January 2013 and the UK's rules on attributing gains of non-UK resident companies to UK residents.
This resource is no longer maintained, as the current controlled foreign company regime is described in Practice notes, Controlled foreign companies: overview and Controlled foreign companies and the UK’s rules on attributing gains of non-UK resident companies to UK residents are described in Practice note, Attribution of gains of non-resident companies: key features.