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CG12940P | Introduction and computation: occasions of charge: capital sums derived from assets: contents

From HM Revenue & Customs · Capital Gains Manual

Contents28 entries

  1. CG12940Capital sums derived from assets: s22 TCGA92
  2. CG12945Capital sums derived from assets: s22 TCGA92: the charge to tax
  3. CG12948Capital sums derived from assets: s22(1)(a) TCGA92: compensation
  4. CG12950Capital sums derived from assets: s22(1)(b) TCGA92: insurance receipts
  5. CG12952Capital sums derived from assets: s22(1)(c) TCGA92: forfeiture or surrender of rights
  6. CG12955Capital sums derived from assets: s22(1)(d) TCGA92: use or exploitation of assets
  7. CG12960Capital sums derived from assets: s22(2) TCGA92: time of disposal
  8. CG12965Capital sums derived from assets: interaction of s22 and s24 TCGA92
  9. CG12970Capital sums derived from assets: interaction of s22(1) and s251(1) TCGA92
  10. CG12971Capital sums derived from assets: section 22(1) TCGA 1992: compensation: practical considerations
  11. CG12975Capital sums derived from assets: s22 TCGA92: meaning of ‘owner’
  12. CG12980Capital sums derived from assets: s22 TCGA92: meaning of ‘capital sum’
  13. CG12985Capital sums derived from assets: s22(1) TCGA92: meaning of ‘derived from assets’
  14. CG12990Capital sums derived from assets: s22(1) TCGA92: capital sums derived from ‘rights’
  15. CG12995Capital sums derived from assets: s22(1) TCGA92: statutory rights
  16. CG13000Capital sums derived from assets: s22(1) TCGA92: contractual rights
  17. CG13010Capital sums derived from assets: s22(1) TCGA92: contractual rights: warranty and indemnity payments
  18. CG13015Capital sums derived from assets: section 22(1) TCGA 1992: rights of action
  19. CG13020Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33
  20. CG13021Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: claims for extension of Paragraph 11
  21. CG13022Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: Claims received before a return is due
  22. CG13023Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: claims received with a return
  23. CG13024Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: reviewing a claim
  24. CG13025Incentive payments by financial institutions: introduction
  25. CG13026Incentive payments by financial institutions: cashbacks: background
  26. CG13027Incentive payments/financial institutions: cashbacks: contractual rights
  27. CG13028Incentive payments/financial institutions: other inducements
  28. CG13029Incentive payments/financial institutions: other inducements: specific points