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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Groups: alternative tax collection rights

TCGA92/S190

There are extended recovery provisions in TCGA92/S190 to deal with cases in which group companies fail to pay tax liabilities, see CG45973. For guidance on how the recovery provisions apply to liabilities of a non-UK resident company in respect of its UK permanent establishment see CG42160.