CG42300P | Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Migration of companies: Contents
From HM Revenue & Customs · Capital Gains Manual
Contents21 entries
- CG42300Migration of companies: company residence
- CG42301Migration of companies: company residence: pre- 15/3/88
- CG42302Migration of companies: company residence: 15/3/88-29/11/93
- CG42303Migration of companies: company residence: from 30/11/93
- CG42310Migration of companies: changing a company's residence: pre-15/3/88
- CG42311Migration of companies: changing a company's residence: 15/3/88-29/11/93
- CG42313Migration of companies: changing a company's residence: from 30/11/93
- CG42315Migration of companies: residence: settlement of liabilities
- CG42320Migration of companies: residence: company becoming dual resident
- CG42321Migration of companies: residence: company becoming treaty non-resident
- CG42350Migration of companies: arrivals in UK: becoming resident in UK
- CG42360Migration of companies: departures from UK: ceasing to be resident in UK
- CG42370Migration of companies: exit charges
- CG42380Migration of companies: restriction of roll-over relief on ceasing UK residence
- CG42390Migration of companies before January 2020: postponement of exit charges
- CG42400Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187
- CG42410Migration of companies before 1 January 2020: postponed charges: example
- CG42420Migration of companies before 1 January 2020: recovery of postponed charges: example
- CG42430Migration of companies before January 2020: reduction of recovery charge for unused losses
- CG42312Migration of companies: changing a company's residence: 15/3/88-29/11/93
- CG42314Migration of companies: changing a company's residence: from 30/11/93