CG57200P - Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: contents

Particular types of company/organisation

Charge on members of non-resident companies

  1. CG57200
    Non-resident companies: attribution of gains to participants
  2. CG57213
    Non-resident companies: reports and liaison
  3. CG57220
    Non-resident companies: basic conditions: for TCGA92/S13: the company
  4. CG57260
    Non-resident companies: TCGA92/S13*: participators' fractional interests
  5. CG57275
    Non-resident companies: TCGA92/S13*: amount attributable
  6. CG57290
    Non-resident companies: indirect interests: introduction
  7. CG57295
    Non-resident companies: losses: - general
  8. CG57301
    Non-resident companies: exemptions
  9. CG57302
    Non-resident companies: election for 2012-13
  10. CG57305
    Non-resident companies: exemptions
  11. CG57314
    Non-resident Company: exemptions: Economically Significant Activities – for 2012-13 and later years
  12. CG57315
    Non-resident Company: exemptions: Economically Significant Activities – for 2012-13 and later years - practical considerations
  13. CG57319
    Non-resident Company: exemptions: Disposal of assets where the arrangements did not involve a tax avoidance motive – for 2012-13 and later years
  14. CG57351
    Non-resident companies: gains accruing on/after 28/11/95: outline of tax credit relief
  15. CG57360
    Non-resident companies: quantifying tax set-off available following capital dividends or distributions
  16. CG57362
    Non-resident companies: need to have paid tax under Section 13(2)
  17. CG57370
    Non-resident companies: tax adjustment and reliefs: disposal of interest by UK resident participator
  18. CG57375
    Non-resident companies: tax adjustment and reliefs: tax relief ordering rules
  19. CG57377
    Non-resident companies: exemption for pension schemes
  20. CG57380
    Non-resident companies: tax adjustment and reliefs: double taxation agreements
  21. CG57381
    Non-resident companies: double taxation agreements: overseas tax payable by non-resident company
  22. CG57390
    Non-resident companies: double taxation agreements: Payment of UK tax by non-resident company
  23. CG57395
    Non-resident companies: tax adjustment and reliefs: non-resident trustees
  24. CG57400
    Non-resident companies: non-resident group
  25. CG57402
    Non-resident companies: non-resident group: Reliefs for: non-resident groups
  26. CG57403
    Non-resident companies: non-resident group: degrouping charges
  27. CG57404
    Non-resident companies: non-resident group: TCGA92/S14*: UK resident
  28. CG57410
    Non-resident companies: compliance
  29. CG57411
    Non-resident companies: compliance: information powers