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    1. Home
    HMRC internal manual

    Capital Gains Manual

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    14 May 2025 - See all updates
    1. Back to contents

    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

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