Capital Gains Manual

CG42300P - Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Migration of companies: Contents

1. CG42300

   Migration of companies: company residence
2. CG42301

   Migration of companies: company residence: pre- 15/3/88
3. CG42302

   Migration of companies: company residence: 15/3/88-29/11/93
4. CG42303

   Migration of companies: company residence: from 30/11/93
5. CG42310

   Migration of companies: changing a company's residence: pre-15/3/88
6. CG42311

   Migration of companies: changing a company's residence: 15/3/88-29/11/93
7. CG42313

   Migration of companies: changing a company's residence: from 30/11/93
8. CG42315

   Migration of companies: residence: settlement of liabilities
9. CG42320

   Migration of companies: residence: company becoming dual resident
10. CG42321

    Migration of companies: residence: company becoming treaty non-resident
11. CG42350

    Migration of companies: arrivals in UK: becoming resident in UK
12. CG42360

    Migration of companies: departures from UK: ceasing to be resident in UK
13. CG42370

    Migration of companies: exit charges
14. CG42380

    Migration of companies: restriction of roll-over relief on ceasing UK residence
15. CG42390

    Migration of companies before January 2020: postponement of exit charges
16. CG42400

    Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187
17. CG42410

    Migration of companies before 1 January 2020: postponed charges: example
18. CG42420

    Migration of companies before 1 January 2020: recovery of postponed charges: example
19. CG42430

    Migration of companies before January 2020: reduction of recovery charge for unused losses