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Official guidance

Capital Gains Manual

CG42000P · Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: General

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CG42010 · Residence and migration: companies: meaning of terms

Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: General: Contents
Residence and migration: companies: meaning of terms

CG42010 | Residence and migration: companies: meaning of terms

From HM Revenue & Customs · Capital Gains Manual

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