CG57200P - Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: contents
Particular types of company/organisation
Charge on members of non-resident companies
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CG57200Non-resident companies: attribution of gains to participants
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CG57213Non-resident companies: reports and liaison
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CG57220Non-resident companies: basic conditions: for TCGA92/S13: the company
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CG57260Non-resident companies: TCGA92/S13*: participators' fractional interests
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CG57275Non-resident companies: TCGA92/S13*: amount attributable
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CG57290Non-resident companies: indirect interests: introduction
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CG57295Non-resident companies: losses: - general
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CG57301Non-resident companies: exemptions
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CG57302Non-resident companies: election for 2012-13
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CG57305Non-resident companies: exemptions
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CG57314Non-resident Company: exemptions: Economically Significant Activities – for 2012-13 and later years
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CG57315Non-resident Company: exemptions: Economically Significant Activities – for 2012-13 and later years - practical considerations
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CG57319Non-resident Company: exemptions: Disposal of assets where the arrangements did not involve a tax avoidance motive – for 2012-13 and later years
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CG57351Non-resident companies: gains accruing on/after 28/11/95: outline of tax credit relief
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CG57360Non-resident companies: quantifying tax set-off available following capital dividends or distributions
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CG57362Non-resident companies: need to have paid tax under Section 13(2)
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CG57370Non-resident companies: tax adjustment and reliefs: disposal of interest by UK resident participator
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CG57375Non-resident companies: tax adjustment and reliefs: tax relief ordering rules
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CG57377Non-resident companies: exemption for pension schemes
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CG57380Non-resident companies: tax adjustment and reliefs: double taxation agreements
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CG57381Non-resident companies: double taxation agreements: overseas tax payable by non-resident company
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CG57390Non-resident companies: double taxation agreements: Payment of UK tax by non-resident company
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CG57395Non-resident companies: tax adjustment and reliefs: non-resident trustees
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CG57400Non-resident companies: non-resident group
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CG57402Non-resident companies: non-resident group: Reliefs for: non-resident groups
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CG57403Non-resident companies: non-resident group: degrouping charges
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CG57404Non-resident companies: non-resident group: TCGA92/S14*: UK resident
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CG57410Non-resident companies: compliance
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CG57411Non-resident companies: compliance: information powers