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+.