��˾��ҹ��

Home / Simons-Taxes /Corporate tax /Part D6 Company reconstruction and profit extraction /Division D6.7 Insolvencies and administrations /Tax implications of liquidation, administration and receivership / D6.713 Administration—capital gain implications

D6.713 Administration—capital gain implications

Corporate tax

The chargeable gains issues discussed at D6.711 apply (as appropriate) on an administration,

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E4.507S Operation of the charge on securities with artificially enhanced market value

C2.1020 Employment-related securities options and capital gains

B2.413 Car hire

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

B2.202 Capital receipts

D4.104 Company residence and the case law test

��˾��ҹ��