CG73810P - Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: Companies: Special rules: contents

CG73810+ covers provisions applying mainly to companies, including pooling arrangements for groups of companies and computation.

1. CG73810

   Introduction
2. CG73813

   Company's profits for corporation tax purposes to include chargeable gains
3. CG73816

   Reconstruction involving transfer of business
4. CG73819

   Non-resident CGT disposals: roll-over relief
5. CG73822

   Relief for gifts of business assets
6. CG73825

   Gifts to non-residents
7. CG73828

   Gifts to foreign-controlled companies
8. CG73831

   Gifts of UK residential property interests to non-residents
9. CG73834

   Companies migrating from the UK - deemed disposal of UK residential property interest
10. CG73836

    Gifts on which inheritance tax is chargeable
11. CG73838

    Gifts of UK residential property interests to non-residents
12. CG73840

    Pooling of NRCGT gains and losses
13. CG73842

    Elections to join pooling groups
14. CG73844

    Charging non-resident CGT gains of pooling groups
15. CG73847

    Companies joining and leaving pooling groups
16. CG73849

    Obligations of "responsible members" and "representative company"
17. CG73852

    Non-Resident CGT Disposals, Gains and Losses - Special Rules for Companies
18. CG73854

    Indexation
19. CG73857

    Computations involving companies, example