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CG57200P | Shares and securities: particular types of company/organisation: charge on members of non-resident companies: contents

From HM Revenue & Customs · Capital Gains Manual

Contents31 entries

  1. CG57200Non-resident companies: attribution of gains to participants
  2. CG57213Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: Non-resident companies: reports and liaison
  3. CG57220Non-resident companies: basic conditions for TCGA92/S13: the company
  4. CG57260Non-resident companies: TCGA92/S13*: participators’ fractional interests
  5. CG57275Non-resident companies: TCGA92/S13*: amount assessable
  6. CG57290Non-resident companies: indirect interests: introduction
  7. CG57295Non-resident companies: losses: - general
  8. CG57301Non-resident companies: exemptions
  9. CG57302Non-resident companies: election for 2012-13
  10. CG57305Non-resident companies: exemptions
  11. CG57314Non-resident Company: exemptions: Economically Significant Activities - for 2012-13 and later years
  12. CG57315Non-resident Company: exemptions: Economically Significant Activities - for 2012-13 and later years - practical considerations
  13. CG57319Non-resident Company: exemptions: disposal of assets where the arrangements did not involve a tax avoidance motive - for 2012-13 and later years
  14. CG57351Non-resident companies: gains accruing on/after 28/11/95: outline of tax credit relief
  15. CG57360Non-resident companies: quantifying tax set-off available following capital dividends or distributions
  16. CG57362Non-resident companies: need to have paid tax under Section 13(2)
  17. CG57370Non-resident companies: tax adjustment and reliefs: disposal of interest by UK resident participator
  18. CG57375Non-resident companies: tax adjustment and reliefs: tax relief ordering rules
  19. CG57377Non-resident companies: exemption for pension schemes
  20. CG57380Non-resident companies: tax adjustment and reliefs: double taxation agreements
  21. CG57381Non-resident companies: double taxation agreements: overseas tax payable by non-resident company
  22. CG57390Non-resident companies: double taxation agreements: Payment of UK tax by non-resident company
  23. CG57395Non-resident companies: tax adjustment and reliefs: non-resident trustees
  24. CG57400Non-resident companies: non-resident group
  25. CG57402Non-resident companies: non-resident group: Reliefs for: non-resident groups
  26. CG57403Non-resident companies: non-resident group: degrouping charges
  27. CG57404Non-resident companies: non-resident group: TCGA92/S14*: UK resident
  28. CG57410Non-resident companies: compliance
  29. CG57411Non-resident companies: compliance: information powers
  30. CG57283Non-resident companies: computation of TCGA92/S13 charge: example 4
  31. CG57291Non-resident companies: indirect interests: UK resident shareholder in the chain of participators