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Contents

Official guidance
Capital Gains Manual

CG12700C · Introduction and computation: occasions of charge

  • CG12700P · Disposal of assets
  • CG12730P · Part-disposals
  • CG12820P · Capital receipts not treated as disposals
  • CG12860 · Hire purchase agreements
  • CG12940P · Capital sums derived from assets
  • CG13030P · Specific types of compensation payment
  • CG13120P · Assets lost, destroyed or of negligible value
  • CG13200P · Value shifting and depreciatory transactions
  • CG13350 · Bed and breakfasting
  • CG13400P · Migration and exit charges
  • CG13500P · Introduction and computation: occassions of charge: non-residents
  • CG13650P · Repudiation of concessions which defer capital gains charges
  • CG13020 · Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33
  • CG13350P · Capital Gains manual: introduction and computation: occasions of charge: bed and breakfasting
  1. Introduction and computation: contents
  2. Introduction and computation: occasions of charge: contents

CG12700C | Introduction and computation: occasions of charge: contents

From HM Revenue & Customs · Capital Gains Manual

Contents14 entries

  1. CG12700PIntroduction and computation: occasions of charge: disposal of assets: contents
  2. CG12730PIntroduction and computation: occasions of charge: part-disposals: contents
  3. CG12820PIntroduction and computation: occasions of charge: Capital receipts not treated as disposals: contents
  4. CG12860Introduction and computation: occasions of charge: hire purchase agreements
  5. CG12940PIntroduction and computation: occasions of charge: capital sums derived from assets: contents
  6. CG13030PIntroduction and computation: occasions of charge: specific types of compensation payment: contents
  7. CG13120PIntroduction and computation: occasions of charge: assets lost, destroyed or of negligible value: contents
  8. CG13200PIntroduction and computation: occasions of charge: value shifting and depreciatory transactions: contents
  9. CG13350Introduction and computation: occasions of charge: bed and breakfasting
  10. CG13400PIntroduction and computation: occasions of charge: migration and exit charges: contents
  11. CG13500PIntroduction and computation: occassions of charge: non-residents: contents
  12. CG13650PIntroduction and computation: occasions of charge: repudiation of concessions which defer capital gains charges: contents
  13. CG13020Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33
  14. CG13350PCapital Gains manual: introduction and computation: occasions of charge: bed and breakfasting: contents
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