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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

  1. CG42300Migration of companies: company residence
  2. CG42301Migration of companies: company residence: pre- 15/3/88
  3. CG42302Migration of companies: company residence: 15/3/88-29/11/93
  4. CG42303Migration of companies: company residence: from 30/11/93
  5. CG42310Migration of companies: changing a company's residence: pre-15/3/88
  6. CG42311Migration of companies: changing a company's residence: 15/3/88-29/11/93
  7. CG42313Migration of companies: changing a company's residence: from 30/11/93
  8. CG42315Migration of companies: residence: settlement of liabilities
  9. CG42320Migration of companies: residence: company becoming dual resident
  10. CG42321Migration of companies: residence: company becoming treaty non-resident
  11. CG42350Migration of companies: arrivals in UK: becoming resident in UK
  12. CG42360Migration of companies: departures from UK: ceasing to be resident in UK
  13. CG42370Migration of companies: exit charges
  14. CG42380Migration of companies: restriction of roll-over relief on ceasing UK residence
  15. CG42390Migration of companies before January 2020: postponement of exit charges
  16. CG42400Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187
  17. CG42410Migration of companies before 1 January 2020: postponed charges: example
  18. CG42420Migration of companies before 1 January 2020: recovery of postponed charges: example
  19. CG42430Migration of companies before January 2020: reduction of recovery charge for unused losses
  20. CG42312Migration of companies: changing a company's residence: 15/3/88-29/11/93
  21. CG42314Migration of companies: changing a company's residence: from 30/11/93