INTM282000 - Foreign Permanent Establishments of UK Companies: chargeable gains: contents

  1. INTM282010
    Chargeable gains: introduction
  2. INTM282020
    Chargeable gains: immovable property
  3. INTM282030
    Chargeable gains: attribution of assets and gains
  4. INTM282040
    Chargeable gains: determining exempt gains and losses
  5. INTM282050
    Chargeable gains: foreign gains or loss in earlier period
  6. INTM282060
    Chargeable gains: no gain, no loss transfers
  7. INTM282070
    Chargeable gains: exclusion of gains of close companies
  8. INTM282080
    Chargeable gains: relief for replacement of business assets