Attribution of gains of non-resident companies: key features | Practical Law

Attribution of gains of non-resident companies: key features | Practical Law

This practice note summarises the key features of the rules (formerly, section 13 TCGA 1992) that apportion gains of a non-UK resident company to UK resident participators.

Attribution of gains of non-resident companies: key features

Practical Law UK Practice Note Overview w-023-8004 (Approx. 8 pages)

Attribution of gains of non-resident companies: key features

by Practical Law Tax
Maintained • United Kingdom
This practice note summarises the key features of the rules (formerly, section 13 TCGA 1992) that apportion gains of a non-UK resident company to UK resident participators.