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CG42100P | Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Trades carried on in the UK through a permanent establishment by non-resident companies: Contents

From HM Revenue & Customs · Capital Gains Manual

Contents7 entries

  1. CG42100Non-resident company with a UK permanent establishment
  2. CG42110Non-resident company with a UK permanent establishment: gains on disposals
  3. CG42120Non-resident company with a UK permanent establishment: computing gains
  4. CG42130Non-resident company with a UK permanent establishment: deemed gains
  5. CG42140Non-resident company with a UK permanent establishment: deemed gains: computation
  6. CG42150Non-resident company with a UK permanent establishment: obtaining advice
  7. CG42160Non-resident company with a UK permanent establishment: non-payment by non-resident company