CTM02250 - Corporation Tax: chargeable gains

In general you compute chargeable gains arising to companies in accordance with CGT principles as if:

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

Follow the CG manual guidance, with any necessary adaptations.

For detailed guidance on:

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