I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
I assume if you don't have to pay CGT, you don't get a CGT allowance?
Ron, thank you for your reply.Gains allowance is available to individuals and trustees and not to Companies.gains made on sale of assets are added to companies trading profits and taxed at CT rate.
More information on this can be found here
I hope this is helpful.