Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Official guidance

Capital Gains Manual

CG10200C · Introduction and computation

Find in this level

CG10240P · Capital Gains Tax
CG10260 · Interaction with other taxes
CG10300 · Capital Gains Tax and Self Assessment
CG10340 · Returns: individuals, personal representatives, trustees
CG10400 · Permanent notes
CG10450 · Overpayment relief
CG10510 · Revenue delays in using information
CG10700C · Chargeable persons
CG11700C · Chargeable assets
CG12700C · Occasions of charge
CG13700 · Claims and elections
CG14200C · Computation
CG16700C · Rebasing to 31 March 1982
CG17200C · Indexation
CG17895 · Taper relief
CG18000C · Annual exempt amount
CG18601 · Paying and recovering tax in exceptional cases
CG10200SUBC · Introduction
CG10700 · Persons chargeable: general
CG12200P · Chargeable assets: debts
CG12300 · Options: definition
CG12400P · Chargeable assets: location of assets
CG12600P · Chargeable assets: exemptions from the capital gains charge
CG12700 · Disposal of assets: introduction
CG12730 · Occasions of charge: part disposals: what is the asset
CG13090P · Occassions of charge: exchanges of assets
CG13200 · Occasions of charge: value shifting and depreciatory transactions: general
CG14250 · Computation: date of disposal: importance and how to determine the date of disposal
CG15400 · Capital allowances: computational changes
CG16200C · Valuation of assets for Capital Gains Tax
CG18050P · Capital Gains manual: introduction and computation: annual exempt amount: settlements for disabled persons
CG18090P · Capital Gains manual: introduction and computation: annual exempt amount: trust exemption
CG18130P · Capital Gains manual: introduction and computation: annual exempt amount: residence in the United Kingdom
CG18601P · Payment of tax: exceptions to normal rules

Capital Gains Manual
Introduction and computation: contents

CG10700 | Persons chargeable: general

From HM Revenue & Customs · Capital Gains Manual

This page has been archived.

Privacy Cookies Terms