– see also International movement of capital; Restrictions on transactions

Ceasing to be UK resident

Interpretation

Legislation/Regulatory – TMA70 s. 109F

Liability for unpaid tax

Legislation/Regulatory – TMA70 s. 109E

Notification

Legislation/Regulatory – TMA70 s. 109B

Penalties

Legislation/Regulatory – TMA70 s. 109C, 109D

Change of company residence

Commentary – Tax Reporter ¶764-220

Guidance notes

Legislation/Regulatory – SP 2/90

Intangible fixed assets

Commentary – Tax Reporter ¶725-500

Inward investment support

Commentary – Tax Reporter ¶194-700

Liability for unpaid tax

Commentary – Tax Reporter ¶194-675

Notification

Commentary – Tax Reporter ¶194-600
HMRC Guidance – CTM34195

Penalties for failure to notify

Commentary – Tax Reporter ¶194-625

Sales of lessors, amount of income

Legislation/Regulatory – CTA2010 s. 407

Treasury general consents

Legislation/Regulatory – IRInt. 213

Unpaid tax, liability of other persons for

Legislation/Regulatory – FA2000 Sch. 29, para. 15(2), (3) ; TMA70 s. 109E
HMRC Guidance – CG41010 ; CG45405 ; CG46363 ; CG51642 ; CG57400 ; CG65934