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Official guidance

Capital Gains Manual

CG40200SUBC · The charge to tax, the capital loss anti-avoidance rule and insolvency

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CG40200 · Administration: the charge to corporation tax on chargeable gains
CG40240P · Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule
CG40400 · Companies and groups of companies: administration: insolvency
CG40700 · Companies and groups of companies: administration: recovery of Corporation Tax from shareholders
CG40900 · Computation of gain in non-sterling currency
CG40910 · Computation of gain in non-sterling currency - example

Companies and groups of companies: contents
The charge to tax, the capital loss anti-avoidance rule and insolvency

CG40200SUBC | The charge to tax, the capital loss anti-avoidance rule and insolvency

From HM Revenue & Customs · Capital Gains Manual

Contents6 entries

CG40200Administration: the charge to corporation tax on chargeable gains
CG40240PCompanies and Groups of Companies: Administration: Capital loss anti-avoidance rule
CG40400Companies and groups of companies: administration: insolvency
CG40700Companies and groups of companies: administration: recovery of Corporation Tax from shareholders
CG40900Computation of gain in non-sterling currency
CG40910Computation of gain in non-sterling currency - example