D7.442 BLAGAB Chargeable Gains

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Commentary

Corporate tax

As for income, the legislation sets out a step by step approach to calculating the amount of BLAGAB chargeable gains for the period.

Step 1 requires that the company calculates the chargeable gains accruing on the disposal of assets that are held for the purposes of its long-term business and which are referable to BLAGAB under

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

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