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Contents

Official guidance
Capital Gains Manual

CG13120P · Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value

  • CG13120 · Introduction
  • CG13125 · Negligible value
  • CG13130 · Date of deemed disposal or reacquisition
  • CG13137 · Buildings and structures
  • CG13140 · Quoted shares
  • CG13145 · Unquoted shares
  • CG13150 · Companies restored to the Companies House register
  • CG13155 · Involuntary transfers
  1. Introduction and computation: occasions of charge: contents
  2. Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: contents

CG13120P | Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: contents

From HM Revenue & Customs · Capital Gains Manual

Contents8 entries

  1. CG13120Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: introduction
  2. CG13125Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: negligible value
  3. CG13130Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: date of deemed disposal or reacquisition
  4. CG13137Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: buildings and structures
  5. CG13140Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: quoted shares
  6. CG13145Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: unquoted shares
  7. CG13150Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: companies restored to the Companies House register
  8. CG13155Introduction and computation: occasions of charge: assets lost, destroyed or of negligible value: involuntary transfers
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