桔子视频

Home / Simons-Taxes / Capital gains tax / Part C1 Capital gains / Division C1.6 Foreign element of chargeable gains

Division C1.6 Foreign element of chargeable gains

Capital gains tax

Division C1.6 Foreign element of chargeable gains

View full volume

C1.601 Liability to tax on foreign gains and losses鈥攐verview

C1.602 Non-resident carrying on a UK trade through a UK branch or agency/permanent establishment

C1.603 Capital gains tax liability of individuals not domiciled in the UK

C1.604 Location ('situs') of assets for the purposes of the taxation of chargeable gains鈥攐verview

C1.604A Location ('situs') of assets for the purposes of the taxation of chargeable gains鈥攊ntangible assets

C1.604B Location ('situs') of assets for the purposes of the taxation of chargeable gains鈥攊nterests of co-owners

C1.605 Relief in respect of delayed remittances

C1.606 Gains and losses of non-resident closely held companies attributed to UK resident participators

C1.607 Gains and losses of non-resident trusts

C1.608 Gains and losses on foreign currency

C1.610 Destinations for rewritten material

C1.615 Relief for foreign tax

C1.620 Investments in offshore funds

Access the definitive source of direct tax intelligence with Tolley+™ Research.

Access the definitive source of direct tax intelligence with Tolley+™ Research.