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Official guidance
Capital Gains Manual

CG12820P · Introduction and computation: occasions of charge: Capital receipts not treated as disposals

  • CG12820 · Capital receipts not disposals: receipts exceed allowable expenditure
  • CG12822 · Capital receipts not disposals: valuation at 6/4/65
  1. Introduction and computation: occasions of charge: contents
  2. Introduction and computation: occasions of charge: Capital receipts not treated as disposals: contents

CG12820P | Introduction and computation: occasions of charge: Capital receipts not treated as disposals: contents

From HM Revenue & Customs · Capital Gains Manual

Contents2 entries

  1. CG12820Capital receipts not disposals: receipts exceed allowable expenditure
  2. CG12822Capital receipts not disposals: valuation at 6/4/65
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