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Home / Simons-Taxes / Corporate tax / Part D1 Corporation tax generally / Division D1.9 Chargeable gains of UK resident companies鈥攐verview

Division D1.9 Chargeable gains of UK resident companies鈥攐verview

Corporate tax

Division D1.9 Chargeable gains of UK resident companies鈥攐verview

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D1.901 UK resident companies' chargeable gains

D1.902 Payment of tax on companies' chargeable gains

D1.904 Recovery of corporation tax on chargeable gains from persons other than the company

D1.914 Company liquidations鈥攃hargeable gains consequences

D1.919 Transfers by close companies at undervalue

D1.919A Destinations for rewritten material

D1.920 Identification rules for disposals by companies of shares or securities

D1.922 Destinations for rewritten material

D1.925 Corporate tax relief for capital losses鈥攐verview

D1.926 Corporate capital losses anti-avoidance鈥攐verview

D1.927 Corporate capital losses anti-avoidance鈥攃ontrived creation of a capital loss

D1.941 Corporate capital losses anti-avoidance鈥攕chemes converting income to capital

D1.942 Corporate capital losses anti-avoidance鈥攕chemes securing deductions

D1.943 Corporate capital losses anti-avoidance鈥攏otices issued by HMRC

D1.944 Corporate capital losses anti-avoidance鈥擧MRC clearances

D1.945 Destinations for rewritten material

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