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Contents

Official guidance
Investment Funds Manual

IFM13600 · Offshore Funds: deduction of offshore income gains in computing capital gains

  • IFM13610 · Introduction
  • IFM13615 · Treatment of the disposal - general
  • IFM13620 · Rollover relief (S162 TCGA 1992)
  • IFM13625 · Consideration on a reorganisation (S128 TCGA 1992)
  1. Offshore Funds: Participants in offshore funds: contents
  2. Offshore Funds: deduction of offshore income gains in computing capital gains: contents

IFM13600 | Offshore Funds: deduction of offshore income gains in computing capital gains: contents

From HM Revenue & Customs · Investment Funds Manual

Contents4 entries

  1. IFM13610Offshore Funds: deduction of offshore income gains in computing capital gains: introduction
  2. IFM13615Offshore Funds: deduction of offshore income gains in computing capital gains: treatment of the disposal - general
  3. IFM13620Offshore Funds: deduction of offshore income gains in computing capital gains: rollover relief (S162 TCGA 1992)
  4. IFM13625Offshore Funds: deduction of offshore income gains in computing capital gains: consideration on a reorganisation (S128 TCGA 1992)
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