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Contents

Official guidance

Capital Gains Manual

CG10700C · Introduction and computation: chargeable persons

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CG10702 · Chargeable persons
CG10740 · Persons chargeable: companies
CG10760 · Chargeable persons: exemptions
CG10900P · Introduction and computation: persons chargeable: effects of residence, ordinary residence and domicile
CG10700P · Capital Gains manual: introduction and computation: persons chargeable: summary
CG10760P · Introduction and computation: persons chargeable: exempt persons
CG10790 · Spouses and civil partners: dealt with separately

Introduction and computation: chargeable persons: contents
Spouses and civil partners: dealt with separately

CG10790 | Spouses and civil partners: dealt with separately

From HM Revenue & Customs · Capital Gains Manual

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