Market leading insight for tax experts
View online issue

Practice guide: Attribution of gains of overseas companies

© Copyright LexisNexis 2025. All rights reserved.
9 June 2011
Card image Robert Langston

Robert Langston provides an outline of the rules in TCGA 1992 s 13 which can attribute the gains of overseas companies to UK shareholders

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
B D’Angelin v HMRC
9 July 2025
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2025 LexisNexis
Top