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Contents

Official guidance

Capital Gains Manual

CGAPP1P · Appendices

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CG-APP8 · HMRC guidance on avoidance through the creation and use of capital losses by companies
CG-APP8A · Avoidance through the creation and use of capital losses by companies
CG-APP9 · Capital Gains Tax: avoidance through the creation and use of capital losses
CG-APP17 · Appendix 17 - Draft guidance on the Corporate Capital Loss Restriction
CG-APP18C · Capital Gains Tax (CGT) on UK Property Account guidance
CG-APP19 · Changes to the share exchanges and company reconstructions anti-avoidance rule - interim guidance
CG-APP20 · Anti-avoidance rule for share exchanges and company reconstructions from November 2025
CG-APP1 · Abbreviations used by Shares and Assets Valuation
CG-APP15A · Non-resident capital gains from 6 April 2019: Sch5AA elections: notes for forms
CG-APP18 · CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
CG-APP4 · Inheritance Tax

Capital Gains Manual
Appendices: contents

CG-APP4 | Inheritance Tax

From HM Revenue & Customs · Capital Gains Manual

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