CG57200P | Shares and securities: particular types of company/organisation: charge on members of non-resident companies: contents
From HM Revenue & Customs · Capital Gains Manual
Contents29 entries
- CG57200Non-resident companies: attribution of gains to participants
- CG57213Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: Non-resident companies: reports and liaison
- CG57220Non-resident companies: basic conditions for TCGA92/S13: the company
- CG57260Non-resident companies: TCGA92/S13*: participators’ fractional interests
- CG57275Non-resident companies: TCGA92/S13*: amount assessable
- CG57290Non-resident companies: indirect interests: introduction
- CG57295Non-resident companies: losses: - general
- CG57301Non-resident companies: exemptions
- CG57302Non-resident companies: election for 2012-13
- CG57305Non-resident companies: exemptions
- CG57314Non-resident Company: exemptions: Economically Significant Activities - for 2012-13 and later years
- CG57315Non-resident Company: exemptions: Economically Significant Activities - for 2012-13 and later years - practical considerations
- CG57319Non-resident Company: exemptions: disposal of assets where the arrangements did not involve a tax avoidance motive - for 2012-13 and later years
- CG57351Non-resident companies: gains accruing on/after 28/11/95: outline of tax credit relief
- CG57360Non-resident companies: quantifying tax set-off available following capital dividends or distributions
- CG57362Non-resident companies: need to have paid tax under Section 13(2)
- CG57370Non-resident companies: tax adjustment and reliefs: disposal of interest by UK resident participator
- CG57375Non-resident companies: tax adjustment and reliefs: tax relief ordering rules
- CG57377Non-resident companies: exemption for pension schemes
- CG57380Non-resident companies: tax adjustment and reliefs: double taxation agreements
- CG57381Non-resident companies: double taxation agreements: overseas tax payable by non-resident company
- CG57390Non-resident companies: double taxation agreements: Payment of UK tax by non-resident company
- CG57395Non-resident companies: tax adjustment and reliefs: non-resident trustees
- CG57400Non-resident companies: non-resident group
- CG57402Non-resident companies: non-resident group: Reliefs for: non-resident groups
- CG57403Non-resident companies: non-resident group: degrouping charges
- CG57404Non-resident companies: non-resident group: TCGA92/S14*: UK resident
- CG57410Non-resident companies: compliance
- CG57411Non-resident companies: compliance: information powers