Capital Gains Manual

CG40200SUBC - The charge to tax, the capital loss anti-avoidance rule and insolvency

1. CG40200

   Administration: the charge to corporation tax on chargeable gains
2. CG40240P

   Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule
3. CG40400

   Insolvency
4. CG40700

   Recovery of Corporation Tax from shareholders
5. CG40900

   Computation of gain in non-sterling currency
6. CG40910

   Computation of gain in non-sterling currency - example