OT30800 - Capital gains: non residents: contents

  1. OT30801
    Introduction
  2. OT30805
    Disposal of oil and oil related assets
  3. OT30813
    Illustrative Agreements
  4. OT30818
    Illustrative agreements and TCGA92\S276
  5. OT30820
    Meaning of Exploration or Exploitation Activities
  6. OT30823
    Meaning of Exploration or Exploitation Assets
  7. OT30825
    Non-dedicated Mobile Assets
  8. OT30830
    Exit Charges for Branches
  9. OT30833
    Branch exit charges for dedicated mobile assets
  10. OT30835
    Special Exit Charges for Non-Mobile Assets held by a UK Branch
  11. OT30838
    Exit Charges for Assets situated in UK Continental Shelf and used in Foreign Fields
  12. OT30840
    Unquoted Shares
  13. OT30845
    Intra-group transfers
  14. OT30850
    Double Taxation Agreements
  15. OT30860
    Administration and Payment of Tax