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HMRC internal manual

Capital Gains Manual

Administration: relationship between companies and individuals

TCGA92/S8 (5)

Although Capital Gains Tax and Corporation Tax are distinct taxes, the generalprinciples of Capital Gains Tax (as set out in Volume 1) are to be applied (so far asconsistent with the legislation on the taxation of companies) both to that tax and toCorporation Tax on chargeable gains as if they were one tax. In particular, where thoseprinciples would apply in a matter which concerns two individuals, they are to applyequally in a matter which concerns an individual and a company.