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.