CG42300P - Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Migration of companies: Contents
Effects of residence and migration on companies
Migration of companies
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CG42300Migration of companies: company residence
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CG42301Migration of companies: company residence: pre-15/3/88
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CG42302Migration of companies: company residence: 15/3/88-29/11/93
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CG42303Migration of companies: company residence: from 30/11/93
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CG42310Migration of companies: changing a company's residence: pre-15/3/88
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CG42311Migration of companies: changing a company's residence: 15/3/88-29/11/93
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CG42312Migration of companies: changing a company's residence: 15/3/88-29/11/93
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CG42313Migration of companies: changing a company's residence: from 30/11/93
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CG42314Migration of companies: changing a company's residence: from 30/11/93
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CG42315Migration of companies: residence: settlement of liabilities
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CG42320Migration of companies: residence: company becoming dual resident
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CG42321Migration of companies: residence: company becoming treaty non-resident
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CG42350Migration of companies: arrivals in UK: becoming resident in UK
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CG42360Migration of companies: departures from UK: ceasing to be resident in UK
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CG42370Migration of companies: exit charges
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CG42380Migration of companies: restriction of roll-over relief on ceasing UK residence
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CG42390Migration of companies: postponement of exit charges
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CG42400Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187
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CG42410Migration of companies before January 2020: postponed charges: example
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CG42420Migration of companies before January 2020: recovery of postponed charges: example
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CG42430Migration of companies before January 2020: reduction of recovery charge for unused losses