Although the proposed CFC regime has generally been positively received, the draft legislation does not achieve one of the government's aims – that of avoiding complexity. Successfully navigating through the various ‘gateways’, exemptions and ‘safe harbours’ in the draft legislation to find the simplest means possible to exclude CFCs from a CFC charge will be a difficult challenge for tax directors and advisers alike. One framework for doing so would be to prioritise the order in which each means of excluding a CFC's profits from a CFC charge is analysed.