Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 371ED
Arrangements in lieu of dividends etc. to UK resident companies etc.
Section 371ED brings certain non-trading finance profits of a controlled foreign company (CFC) within the CFC charge where those profits arise from arrangements that substitute for dividend payments to connected UK companies, and the substitution is motivated by tax considerations.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.