CTM02250 - Corporation Tax: chargeable gains

Chargeable gains arising to companies are computed in accordance with CGT principles as if:

• accounting periods were years of assessment, and
• references to IT were references to CT.

The CG manual guidance applies, with any necessary adaptations.

For detailed guidance on:

• chargeable gains arising to companies see CG40200+,
• chargeable gains issues relating to groups of companies see CG45000+.