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Contents

Official guidance

Capital Gains Manual

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

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CG57200 · Non-resident companies: attribution of gains to participants
CG57213 · Non-resident companies: reports and liaison
CG57220 · Non-resident companies: basic conditions for TCGA92/S13: the company
CG57260 · Non-resident companies: TCGA92/S13*: participators’ fractional interests
CG57275 · Non-resident companies: TCGA92/S13*: amount assessable
CG57290 · Non-resident companies: indirect interests: introduction
CG57295 · Non-resident companies: losses: - general
CG57301 · Non-resident companies: exemptions
CG57302 · Non-resident companies: election for 2012-13
CG57305 · Non-resident companies: exemptions
CG57314 · Non-resident Company: exemptions: Economically Significant Activities - for 2012-13 and later years
CG57315 · Non-resident Company: exemptions: Economically Significant Activities - for 2012-13 and later years - practical considerations
CG57319 · Non-resident Company: exemptions: disposal of assets where the arrangements did not involve a tax avoidance motive - for 2012-13 and later years
CG57351 · Non-resident companies: gains accruing on/after 28/11/95: outline of tax credit relief
CG57360 · Non-resident companies: quantifying tax set-off available following capital dividends or distributions
CG57362 · Non-resident companies: need to have paid tax under Section 13(2)
CG57370 · Non-resident companies: tax adjustment and reliefs: disposal of interest by UK resident participator
CG57375 · Non-resident companies: tax adjustment and reliefs: tax relief ordering rules
CG57377 · Non-resident companies: exemption for pension schemes
CG57380 · Non-resident companies: tax adjustment and reliefs: double taxation agreements
CG57381 · Non-resident companies: double taxation agreements: overseas tax payable by non-resident company
CG57390 · Non-resident companies: double taxation agreements: Payment of UK tax by non-resident company
CG57395 · Non-resident companies: tax adjustment and reliefs: non-resident trustees
CG57400 · Non-resident companies: non-resident group
CG57402 · Non-resident companies: non-resident group: Reliefs for: non-resident groups
CG57403 · Non-resident companies: non-resident group: degrouping charges
CG57404 · Non-resident companies: non-resident group: TCGA92/S14*: UK resident
CG57410 · Non-resident companies: compliance
CG57411 · Non-resident companies: compliance: information powers
CG57283 · Non-resident companies: computation of TCGA92/S13 charge: example 4
CG57291 · Non-resident companies: indirect interests: UK resident shareholder in the chain of participators

Shares and securities: particular types of company/organisation: charge on members of non-resident companies: contents
Non-resident companies: computation of TCGA92/S13 charge: example 4

CG57283 | Non-resident companies: computation of TCGA92/S13 charge: example 4

From HM Revenue & Customs · Capital Gains Manual

Pace archived content merged with CG57275