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Controlled foreign companies: interest on the reversal of state aid recovery

This tax information and impact note is about the treatment of interest on the reversal of state aid recovery.

Last fetched 04 May 2026 · gov.uk

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Controlled foreign companies — treatment of interest on the reversal of state aid recovery

At a glance

TypePolicy paper

First published26 Nov 2025

Last updated26 Nov 2025

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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