CG73810P - Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: Companies: Special rules: contents

CG73810+ covers provisions applying mainly to companies, including pooling arrangements for groups of companies and computation.

  1. CG73810
    Introduction
  2. CG73813
    Company's profits for corporation tax purposes to include chargeable gains
  3. CG73816
    Reconstruction involving transfer of business
  4. CG73819
    Non-resident CGT disposals: roll-over relief
  5. CG73822
    Relief for gifts of business assets
  6. CG73825
    Gifts to non-residents
  7. CG73828
    Gifts to foreign-controlled companies
  8. CG73831
    Gifts of UK residential property interests to non-residents
  9. CG73834
    Companies migrating from the UK - deemed disposal of UK residential property interest
  10. CG73836
    Gifts on which inheritance tax is chargeable
  11. CG73838
    Gifts of UK residential property interests to non-residents
  12. CG73840
    Pooling of NRCGT gains and losses
  13. CG73842
    Elections to join pooling groups
  14. CG73844
    Charging non-resident CGT gains of pooling groups
  15. CG73847
    Companies joining and leaving pooling groups
  16. CG73849
    Obligations of "responsible members" and "representative company"
  17. CG73852
    Non-Resident CGT Disposals, Gains and Losses - Special Rules for Companies
  18. CG73854
    Indexation
  19. CG73857
    Computations involving companies, example