Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 14
Non-resident groups of companies
Section 14 deals with the circumstances in which a non-UK resident company can be charged to capital gains tax on disposals of UK assets, specifically where that company is part of a group and the gain is attributable to assets that have been transferred within the group to avoid a UK tax charge.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.