CG40200SUBC - Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency

COMPANIES AND GROUPS OF COMPANIES

The charge to tax, the capital loss anti-avoidance rule and insolvency

1. CG40200

   ADMINISTRATION: the charge to corporation tax
2. CG40240P

   Capital loss anti-avoidance rule
3. CG40400P

   Insolvency
4. CG40700P

   Recovery of Corporation Tax from shareholders
5. CG40900

   Computation of gain in non-sterling currency
6. CG40910

   Computation of gain in non-sterling currency - example