CTSA: the filing obligation: information about chargeable gains
A notice to deliver a company tax return may require the company to supply details of assets acquired in the period specified in the notice, (FA98/SCH18/PARA13). This includes details of the persons from whom the company acquired assets and the consideration given or paid for them.
Note: There was an equivalent provision under TMA70/S12 (2) for CTPF periods.
Although the provisions exist the notices to file for CTSA and CTPF do not require a company to provide this information in the return. Consequently, you cannot use this piece of legislation to obtain details of capital assets acquired.