OT30800 - Capital Gains: Non residents - Contents
Introduction & General Charge |
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Disposal of oil and oil related assets |
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Illustrative Agreements |
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Illustrative agreements and TGCA92\S276 |
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Meaning of Exploration or Exploitation Activities |
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Meaning of Exploration or Exploitation Assets |
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Non-dedicated Mobile Assets |
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Exit Charges for Branches |
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Branch exit charges for dedicated mobile assets |
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Special Exit Charges for Non-Mobile Assets held by a UK Branch |
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Exit Charges for Assets situated in UK Continental Shelf and used in Foreign Fields |
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Unquoted Shares |
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Intra-group transfers |
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Double Taxation Agreements |
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Administration and Payment of Tax |
