P8. Company ceasing to be resident

INCOME TAX

Transfer of assets abroad

- Transfer to UK-resident company that becomes non-resident as a relevant transfer

Legislation:

Cases:

HMRC manuals:

Commentary:

See also:

- Transfer to UK-resident company that becomes non-resident as a relevant transfer

CORPORATION TAX

Anchor 4

- Chargeable gains

Deemed market value disposa

Legislation:

Cases:

HMRC manuals:

Commentary:

See also:

Exit taxes

Anchor 5

- Loan relationships

Legislation:

Cases:

HMRC manuals:

Commentary:

See also:

- Derivative contracts

Legislation:

Cases:

HMRC manuals:

Commentary:

See also:

- Intangible fixed assets

Legislation:

Cases:

HMRC manuals:

Commentary:

See also:

P8. Company ceasing to be resident

INCOME TAX

​

Transfer of assets abroad

​

- Transfer to UK-resident company that becomes non-resident as a relevant transfer

CORPORATION TAX

​​

- Chargeable gains

Exit taxes

​

- Loan relationships

- Derivative contracts

- Intangible fixed assets