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 371UF
Recovery of sum charged from other UK resident companies
Section 371UF allows HMRC to recover unpaid CFC charges from other UK resident companies that hold or have held an interest in the same controlled foreign company as the company that has defaulted on its CFC charge.
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.