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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: occasions of charge: contents
  2. Capital Gains manual: introduction and computation: occasions of charge: bed and breakfasting: contents

CG13350P | Capital Gains manual: introduction and computation: occasions of charge: bed and breakfasting: contents

From HM Revenue & Customs · Capital Gains Manual

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