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Contents

Official guidance

Capital Gains Manual

CG12700C · Introduction and computation: occasions of charge

Find in this level

CG12700P · Disposal of assets
CG12730P · Part-disposals
CG12820 · Capital receipts not disposals
CG12860 · Hire purchase agreements
CG12920 · Gifts and Capital Gains Tax
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
CG13400 · Migration and exit charges
CG13500 · Non-residents
CG13650P · Repudiation of concessions which defer capital gains charges
CG13350P · Capital Gains manual: introduction and computation: occasions of charge: bed and breakfasting
CG13400P · Migration and exit charges

Capital Gains Manual
Introduction and computation: occasions of charge: contents

CG13400P | Introduction and computation: occasions of charge: migration and exit charges: contents

From HM Revenue & Customs · Capital Gains Manual

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