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