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