Chargeable gains of companies
90 per cent subsidiary
Annual tax on enveloped dwellings
Bed and breakfast transactions
Businesses using cash basis, disposals exempt from capital gains tax
Calculation
Close companies transfers of value
Depreciatory transactions
Disposal of substantial shareholdings
Assets related to shares
Company invested in
Conditions for exemption
Degrouping charges, interaction
Disposals where main exemption previously met
Generally
Investing company
Negligible value claims, interaction with
Share for share exchanges
Subsidiary exemptions
Substantial shareholding requirement
Dividend stripping
Generally
Groups of companies
High value residential property, annual tax on enveloped dwellings
Computation
Generally
Interest non-deductible
Non-natural persons disposing of high-value UK residential property
Non-resident close companies, attribution of gains to UK-resident participators
Non-resident companies, transactions involving
Residence
Shareholders liable to pay tax
Value shifting
