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CG73810P | Non-resident Capital Gains Tax (NRCGT) – disposals from 6 April 2015 to 5 April 2019: companies: special rules: contents

From HM Revenue & Customs · Capital Gains Manual

Contents19 entries

  1. CG73810Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Introduction
  2. CG73813Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Company's profits for corporation tax purposes to include chargeable gains
  3. CG73816Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Reconstruction involving transfer of business
  4. CG73819Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Non-resident CGT disposals: roll-over relief
  5. CG73822Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Relief for gifts of business assets
  6. CG73825Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts to non-residents
  7. CG73828Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts to foreign-controlled companies
  8. CG73831Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts of UK residential property interests to non-residents
  9. CG73834Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Companies migrating from the UK - deemed disposal of UK residential property interest
  10. CG73836Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts on which inheritance tax is chargeable
  11. CG73838Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts of UK residential property interests to non-residents
  12. CG73840Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Pooling of NRCGT gains and losses
  13. CG73842Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Elections to join pooling groups
  14. CG73844Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Charging non-resident CGT gains of pooling groups
  15. CG73847Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Companies joining and leaving pooling groups
  16. CG73849Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Obligations of "responsible members" and "representative company"
  17. CG73852Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Non-Resident CGT Disposals, Gains and Losses - Special Rules for Companies
  18. CG73854Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Indexation
  19. CG73857Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Computations involving companies, example