CG42100P - Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Trades carried on in the UK through a permanent establishment by non-resident companies: Contents

COMPANIES AND GROUPS OF COMPANIES

Effects of residence and migration on companies

Trades carried on in the UK through a permanent establishment by non-resident companies

1. CG42100

   Non-resident company with a UK permanent establishment
2. CG42110

   Non-resident company with a UK permanent establishment: gains on disposals
3. CG42120

   Non-resident company with a UK permanent establishment: computing gains
4. CG42130

   Non-resident company with a UK permanent establishment: deemed gains
5. CG42140

   Non-resident company with a UK permanent establishment: deemed gains: computation
6. CG42150

   Non-resident company with a UK permanent establishment: obtaining advice
7. CG42160

   Non-resident company with a UK permanent establishment: non-payment by non-resident company