Crossheading Non-resident and dual resident companies
From legislation.gov.uk
Contents
- Section 185 Deemed disposal of assets on company ceasing to be resident in U.K.
- Section 186 Deemed disposal of assets on company ceasing to be liable to U.K. taxation.
- Section 187 Postponement of charge on deemed disposal under section 185 or 186.
- Section 187A Deemed disposal under section 185: ATED-related gains and losses
- Section 187B Postponing gain or loss under section 185(2): interests in UK land
- Section 188 Dual resident companies: deemed disposal of certain assets.