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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
2 April 2025 - See all updates
  1. Back to contents
  2. INTM190000

INTM236000 - Controlled Foreign Companies: Control: contents

This section defines control. If a non-UK resident company is controlled by a UK resident person or persons then the non-UK resident company is a CFC.

  1. INTM236100
    Introduction
  2. INTM236200
    Legal and economic control: contents
  3. INTM236400
    Control determined by accounting standards
  4. INTM236500
    Cell companies or similar entities and control
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