Skip to content

Contents

Official guidance

Capital Gains Manual

Find in this level

CG10100 · Finding deleted or updated guidance
CG10110 · About this manual
CG10150 · Partial re-write of TCGA 1992
CG10200C · Introduction and computation
CG20220C · Individuals
CG27000C · Partnerships
CG30200C · Death and Personal Representatives
CG33000C · Trusts and Capital Gains Tax
CG40200C · Companies and groups of companies
CG50200C · Shares and securities
CG60201C · Reliefs
CG68000C · Goodwill and intellectual property rights
CG69000C · Businesses: insurance
CG70200C · Land
CG76550C · Chattels and other assets
CGAPP1P · Appendices
CGINDEX · Index page
67900P · Capital Gains Manual: Businesses: Appropriations to and from stock in trade
CG-APP11 · Meaning of Ordinary Share Capital (published as Revenue & Customs Brief 87/09, January 2010)
CG-APP14 · Non-resident capital gains from 6 April 2019: draft guidance
CG-APP15 · Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance
CG-APP15B · Non-resident capital gains from 6 April 2019: Para 8 election form
CG-APP15C · Non-resident capital gains from 6 April 2019: Para 12(2) election form
CG-APP15D · Non-resident capital gains from 6 April 2019: Para 12(3) election form
CG-APP16 · Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: supplementary draft guidance
CG10710 · Persons chargeable: on chargeable gains of others
CG10720 · Persons chargeable: beneficial owner
CG10741 · Persons chargeable: companies
CG11700P · Introduction and computation: chargeable assets: introduction
CG11710 · Chargeable assets: exemptions and reliefs
CG11720 · Chargeable assets: losses
CG11730 · Chargeable assets: legal and beneficial ownership
CG11800 · Shares and securities: introduction
CG11800P · Introduction and computation: chargeable assets: shares and securities
CG11810 · Shares and securities: definitions and share issues
CG11820 · Shares and securities: share identification rules
CG11821 · Shares and securities: share identification rules: share pooling
CG11830 · Shares and securities: share reorganisations
CG11840 · Shares and securities: company reconstructions and amalgamations
CG11850 · Shares and securities: securities
CG11860 · Shares and securities: options and futures
CG11870 · Shares and securities: employee share schemes
CG11880 · Shares and securities: particular types of company/organisation
CG11890 · Shares and securities: particular types of transaction
CG11900 · Shares and securities: valuation
CG12010 · Chargeable assets: intangible assets: rights
CG12020 · Chargeable assets: intangible assets: statutory rights
CG12040 · Chargeable assets: intangible assets: contractual rights
CG12060 · Chargeable assets: intangible assets: rights of action
CG12080 · Chargeable assets: intangible assets: rights to deferred consideration
CG12100 · Introduction and computation: chargeable assets: Intangible assets: Cryptoassets
CG12200 · Debts: introduction
CG12210 · Debts: qualifying corporate bonds
CG12220 · Debts: losses on loans to traders
CG12230 · Debts: guarantees
CG12410 · Location of assets: importance for charge to tax
CG12411 · Location of assets: importance for reliefs
CG12420 · Location of assets: interaction between general law and CG legislation
CG12430 · Location of assets: types of asset (1): land, tangible property and debts
CG12440 · Location of assets: types of asset (2): shares and securities etc
CG12450 · Location of assets: types of asset (3): intangible assets - goodwill, patents, trademarks etc
CG12460 · Location of assets: types of asset (4): intangible assets - specific assets
CG12470 · Location of assets: types of asset (5): interests of co-owners
CG12600 · Exemptions: persons who are not chargeable
CG12602 · Introduction and computation: chargeable assets: exemptions from the capital gains charge: currency in sterling, certain chattels, betting winnings
CG12605 · Exemptions: personal compensation or damages
CG12608 · Exemptions: gilt-edged securities, qualifying corporate bonds, certain National Savings products
CG12610 · Exemptions: Business Expansion Scheme shares
CG12613 · Exemptions: life assurance and deferred annuities
CG12614 · Exemptions: only or main residence
CG12615 · Exemptions: annuities, certain rights under a deed of covenant, certain debts
CG12618 · Exemptions: heritage property
CG12619 · Exemptions: chattels worth less than £6,000
CG12622 · Exemptions: foreign currency for personal expenditure, SAYE schemes
CG12624 · Exemptions: stock lending, gains of housing associations and self-build societies
CG12733 · Page archived on 01 September 2016
CG12734 · Page archived on 01 September 2016
CG12737 · Page archived on 01 September 2016
CG12738 · Page archived on 01 September 2016
CG12750 · Page archived on 01 September 2016
CG12760 · Page archived on 01 September 2016
CG12850 · Hire purchase: what this chapter is about
CG12850P · Introduction and computation: occassions of charge: hire purchase
CG12864 · Hire purchase agreements: consideration: income/capital: vendor
CG12870 · Hire purchase agreements: consideration: purchaser
CG12880 · Hire purchase: multiple agreements: introduction
CG12885 · Hire purchase: multiple agreements: challenging transactions
CG13090 · Capital Gains Manual: Introduction and computation: occassions of charge: exchanges of assets: introduction: market value rule: compare with arm’s length transactions: liaison between HMRC offices
CG13091 · Page archived on 31 August 2016
CG13094 · Capital Gains Manual: Introduction and computation: occassions of charge: exchanges of assets: examples 1 and 2
CG13096 · Capital Gains Manual: Introduction and computation: occassions of charge: exchanges of assets: no cash adjustment: land: disposal proceeds and acquisition cost
CG13098 · Page archived on 31 August 2016
CG13099 · Page archived on 31 August 2016
CG13118 · Assets lost, destroyed or of negligible value: introduction
CG13118P · CAPITAL GAINS MANUAL
CG13122 · Assets lost/destroyed/negligible value: date of deemed disposal/reacquisition
CG13123 · Assets lost/destroyed/negligible value: indexation allowance
CG13124 · Assets lost/destroyed/negligible value: meaning of negligible
CG13127 · Assets lost/destroyed/negligible value: FA94 changes
CG13128 · Assets lost/destroyed/negligible value: form of claim
CG13131 · Assets lost/destroyed/negligible value: unquoted shares
CG13132 · Assets lost/destroyed/negligible value: shares: practical considerations
CG13133 · Assets lost/destroyed/negligible value: become of negligible value
CG13135 · Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: How to make a negligible value claim
CG13139 · Assets lost/destroyed/negligible value: involuntary transfers
CG13142 · Assets lost/destroyed/negligible value: theft of property
CG13360 · Bed and breakfasting: conditions to be satisfied
CG13370 · Bed and breakfasting: shares and securities
CG13700P · Introduction and computation: claims and elections
CG13730 · Introduction and computation: claims and elections: procedures for making a claim or election
CG13750 · Introduction and computation: claims and elections: time limits
CG14201 · Computation: introduction
CG14202 · Computation: introduction
CG14203 · Computation: losses
CG14204 · Computation: rounding
CG14205 · Computation: rounding
CG14206 · Computation: rounding
CG14207 · Computation: rounding
CG14209 · Computation: layout
CG14301 · Computation: interaction with other taxes: IT: introduction
CG14302 · Computation: interaction with other taxes: IT: introduction
CG14303 · Computation: interaction with other taxes: IT: sums chargeable as income
CG14304 · Computation: interaction with other taxes: IT: sums chargeable as income
CG14305 · Computation: interaction with other taxes: IT: exclusion of expenditure
CG14306 · Computation: interaction with other taxes: IT: exclusion of expenditure
CG14311 · Computation: interaction with other taxes: IT: example
CG14320 · Computation: income/profits not chargeable to Income Tax
CG14321 · Computation: income/profits not chargeable to Income Tax
CG14322 · Computation: IT: conclusiveness of Income Tax decisions
CG14323 · Computation: IT: payments on retirement/removal from office/employment
CG14330 · Computation: IT: assets acquired from person liable CVII of Sch.D
CG14340 · Computation: IT: transactions in land
CG14342 · Computation: IT: sale of income for lump sum
CG14343 · Computation: IT: sale of income for lump sum
CG14344 · Computation: IT: finance leases
CG14345 · Computation: IT: alternative finance arrangements
CG14350 · Introduction and computation: computation: IT: disguised interest
CG14360 · Computation: VAT
CG14701 · Assets disposed of: series of transactions: groups of companies
CG14702 · Assets disposed of: series of transactions: groups of companies
CG14802 · Contingent liabilities: what is a contingent liability?
CG15401 · Capital allowances: computational changes
CG15402 · Capital allowances: plant and machinery
CG15403 · Capital allowances: meaning of
CG15404 · Capital allowances: meaning of `renewals allowance'
CG15411 · Capital allowances: asset acquired at capital allowance written down value
CG15412 · Capital allowances: relating to the disposal
CG15413 · Capital allowances made: meaning: plant and machinery
CG15414 · Capital allowances: allowances which have been or may be made
CG15452 · Capital allowances: wasting assets qualifying in part for
CG15460 · Capital allowances: deemed disposals and reacquisitions
CG15470P · Capital Gains manual: introduction and computation: computation: cash basis for small businesses – capital gains aspects
CG15500P · Capital Gains manual: introduction and computation: computation: assets held on 6 April 1965
CG15501 · Assets held on 6/4/65: introduction
CG15510 · Assets held on 6/4/65: capital allowances
CG15520 · Assets held on 6/4/65: historical cost
CG15525 · Assets held on 6/4/65: election for valuation on 6/4/65 irrevocable
CG15526 · Assets held on 6/4/65: submission to valuer
CG15527 · Assets held on 6/4/65: formal election
CG15528 · Assets held on 6/4/65: time limit
CG15529 · Assets held on 6/4/65: late elections
CG15530 · Assets held on 6/4/65: charge under TCGA92 S178
CG15531 · Assets held on 6/4/65: restriction of losses
CG15532 · Assets held on 6/4/65: part-disposals
CG15550 · Assets held on 6/4/65: land with development value
CG15570 · Assets held on 6/4/65: time-apportionment formula
CG15572 · Assets held on 6/4/65: time-apportionment formula: example
CG15573 · Assets held on 6/4/65: additional expenditure
CG15574 · Assets held on 6/4/65: relevant date
CG15575 · Assets held on 6/4/65: relevant date: example
CG15576 · Assets held on 6/4/65: alternative apportionment of overall gain
CG15577 · Assets held on 6/4/65: alternative apportionment of overall gain: example
CG15578 · Assets held on 6/4/65: limit of period of apportionment
CG15579 · Assets held on 6/4/65: additional expenditure after 5/4/65
CG15585 · Assets held on 6/4/65: transferred to close companies
CG15590 · Assets held on 6/4/65: part-disposal before 6/4/65
CG15600 · Assets held on 6/4/65: part-disposals after 5/4/65
CG15601 · Assets held on 6/4/65: part-disposals after 5/4/65: example
CG15602 · Assets held on 6/4/65: part-disposals after 5/4/65: example
CG15603 · Assets held on 6/4/65: part-disposals after 5/4/65: example
CG15610 · Assets held on 6/4/65: only or main residence
CG15611 · Assets held on 6/4/65: asset derived from another asset
CG15612 · Assets held on 6/4/65: asset derived from another asset: example
CG15620 · Assets held on 6/4/65: asset acquired under an option
CG15720 · Compensation: indexation allowance
CG15744 · Compensation: assets damaged/destroyed: replacement assets: time limits
CG15745 · Compensation: assets damaged/destroyed: `replacement'
CG15760 · Compensation: compensation for foot-and-mouth disease
CG15770 · Compensation: destruction of buildings
CG15810 · Losses: to be deducted or carried forward
CG15811 · Losses: carried back
CG15813 · Losses: quantification of loss accruing in SA years
CG16200P · Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: introduction
CG16210 · Assets: valuation: when is a valuation needed
CG16230 · Assets: valuation: responsibility for making valuations
CG16233 · Assets: checking valuations: professional assistance
CG16250P · Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: responsibility for checking valuations
CG16255 · Assets: checking valuations: relaxation of requirement to obtain valuation
CG16270P · Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: transfers at undervalue to employees or directors
CG16280 · Assets: valuation: transfer at undervalue: employee/director: disposals on or after 6 April 1995
CG16320 · Assets: valuation: transfer to employer at overvalue
CG16330P · Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: principles of valuation
CG16340 · Assets: principles of valuation: prudent lotting and flooding the market
CG16343 · Assets: principles of valuation: flooding the market
CG16350 · Assets: principles of valuation: hypothetical purchaser and special purchaser
CG16352 · Assets: principles of valuation: special purchaser
CG16360 · Assets: principles of valuation: factors to be taken into account
CG16370 · Assets: principles of valuation: incorrect methods of valuation
CG16375 · Assets: principles of valuation: valuing assets collectively
CG16376 · Assets: principles of valuation: where collective valuation may apply
CG16377 · Assets: principles of valuation: where collective valuation does not apply
CG16380 · Assets: principles of valuation: valuation of assets disposed of in series of transactions
CG16390 · Assets: principles of valuation: inspection of property
CG16400 · Valuation: more than one interested person: introduction
CG16400P · Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures where there is more than one interested person
CG16410 · Valuation: more than one interested person: Regulations
CG16430 · Valuation: who is an interested party
CG16450 · Valuation: more than one interested person: appeals: regulations apply
CG16470 · Valuation: more than one interested person: joined in an appeal
CG16494 · Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures where there is more than one interested person: Valuation: more than one interested person: join in appeal
CG16570 · Valuation: more than one interested person:Tribunal: application
CG16600 · Valuation: post transaction valuation checks: introduction
CG16601 · Valuation: post transaction valuation checks: the service
CG16602 · Valuation: post transaction valuation checks: apportionments
CG16603 · Valuation: post transaction valuation checks: information to be provided and where to send CG34
CG16606 · Valuation: post transaction valuation checks: where to send form CG34
CG16607 · Valuation: post transaction valuation checks: review of computations and timings
CG16608 · Valuation: post transaction valuation checks: avoid delays
CG16611 · Valuation: post transaction valuation checks: how long will it take?
CG16612 · Valuation: post transaction valuation checks: action on receipt of return
CG16615 · Valuation: post transaction valuation checks: costs of negotiation
CG16880P · Introduction and computation: rebasing to 31 March 1982: specified no gain, no loss disposals
CG17895P · Introduction and computation: taper relief
CG18002 · Annual exempt amount: exploitation
CG18003 · Introduction and computation: annual exempt amount: introduction: Annual exempt amount: quantum
CG18004 · Annual exempt amount: general
CG18010 · Annual exempt amount: qualifying persons: the main exemption
CG18011 · Annual exempt amount: qualifying persons: the trust exemption
CG18020 · Introduction and computation: Annual exempt amount: Introduction: annual exempt amounts
CG18030 · Annual exempt amount: losses
CG18031 · Annual exempt amount: taxable amount: losses
CG18032 · Annual exempt amount: taxable amount: losses 1998-99 onwards
CG18033 · Annual exempt amount: taxable amount: cases involving losses and attributed gains
CG18034 · Annual exempt amount: losses of other years and attributed gains
CG18051 · Annual exempt amount: settlements for disabled persons
CG18052 · Annual exempt amount: settlements for disabled persons
CG18053 · Annual exempt amount: settlements for disabled persons
CG18054 · Annual exempt amount: settlements: disabled persons: statutory definitions
CG18055 · Annual exempt amount: settlements: disabled persons: statutory definitions
CG18056 · Annual exempt amount: settlements: disabled persons: statutory definitions
CG18060 · Annual exempt amount: settlements: disabled persons: qualifying conditions
CG18061 · Annual exempt amount: settlements: disabled persons: qualifying conditions
CG18061A · Annual exempt amount: settlements: disabled persons: qualifying conditions
CG18062 · Annual exempt amount: settlements: disabled persons: qualifying conditions
CG18063 · Annual exempt amount: settlements: disabled persons: property applied
CG18064 · Annual exempt amount: settlements: disabled persons: property applied
CG18065 · Annual exempt amount: settlements: disabled persons: power of advancement
CG18066 · Annual exempt amount: settlements: disabled persons: protective Trusts
CG18067 · Annual exempt amount: settlements: disabled persons: mixed settlements
CG18068 · Annual exempt amount: settlements: disabled persons: procedures
CG18069 · Annual exempt amount: settlements: disabled persons: procedures
CG18070 · Annual exempt amount: settlements: disabled persons: restrictions
CG18094 · Annual exempt amount: trust exemption: losses
CG18095 · Annual exempt amount: trust exemption: settlements made before 7/6/78
CG18096 · Annual exempt amount: trust exemption: restrictions
CG18099 · Annual exempt amount: trust exemption: restrictions: example
CG18110 · Annual exempt amount: trust exemption: settlor
CG18111 · Annual exempt amount: trust exemption: more than one settlor
CG18112 · Annual exempt amount: trust exemption: excluded settlement
CG18113 · Annual exempt amount: trust exemption: excluded settlement
CG18115 · Annual exempt amount: trust exemption: subfunds
CG18120 · Annual exempt amount: trust exemption: procedures
CG18121 · Annual exempt amount: trust exemption: procedures
CG18122 · Annual exempt amount: trust exemption: procedures
CG18130 · Annual exempt amount: residence in the UK
CG18131 · Annual exempt amount: residence in the UK
CG18132 · Annual exempt amount: residence in the UK
CG18150P · Capital Gains manual: introduction and computation: annual exempt amount: exploitation of annual exempt amount
CG18151 · Annual exempt amount: exploitation: challenge
CG18152 · Annual exempt amount: exploitation: warning
CG18160 · Annual exempt amount: exploitation: fragmentation
CG18161 · Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: exploitation: fragmentation
CG18162 · Annual exempt amount: exploitation: fragmentation
CG18163 · Annual exempt amount: exploitation: fragmentation
CG18170 · Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: exploitation: asset splitting
CG18171 · Annual exempt amount: exploitation: asset splitting
CG18172 · Annual exempt amount: exploitation: asset splitting
CG18180 · Annual exempt amount: exploitation: liaison
CG18200 · Annual exempt amount: example
CG18201 · Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example
CG18202 · Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example
CG18203 · Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example
CG18204 · Annual exempt amount: example
CG18205 · Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example
CG18206 · Annual exempt amount: example
CG18207 · Annual exempt amount: example
CG20220SUBC · Capital Gains manual: individuals: administration
CG20600P · Capital Gains manual: individuals: administration: investment clubs
CG20610 · Investment clubs: return of members' gains
CG20624 · Investment clubs: what happens when a member leaves?
CG20660 · Investment clubs: Local office action
CG20700P · Capital Gains manual: individuals: administration: funds in court
CG20703 · Funds in Court: England Wales and Northern Ireland: Common Investment Funds
CG20845 · Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Depreciating Assets
CG21200 · Rates of tax: from 23 June 2010
CG21531 · Relief for losses: example
CG21533 · Relief for losses: example
CG21543 · Relief for losses: example
CG21550 · Individuals: losses: Relief for losses: losses in year of death
CG21551 · Relief for losses: losses in year of death
CG21555 · Individuals: losses: Relief for losses: losses in year of death
CG21562 · Losses and annual exempt amounts: example
CG21620 · Individuals: losses: Losses: set off from 2010-11 onwards: losses carried forward or carried back: example
CG22000P · Capital Gains manual: individuals: transfer of assets between spouses or between civil partners: introduction
CG22020 · Transfer of assets: spouses or civil partners: jointly held assets
CG22202 · Transfer of assets: between spouses or between civil partners living together: year of separation
CG22210 · Transfer of assets: between spouses or between civil partners: living together: exceptions
CG22220 · Transfer of assets: between spouses or between civil partners: living together
CG22240 · Transfer of assets: between spouses or between civil partners: examples
CG22400P · Capital Gains manual: individuals: transfer of assets between spouses or between civil partners: transfers of assets following permanent separation, divorce or dissolution
CG22423 · Transfer of assets: between spouses or between civil partners: separation, divorce or dissolution: date of disposal where asset is transferred under a Court Order
CG22500 · Transfer of assets: between spouses or between civil partners: separation, divorce or dissolution: value of consideration where date of disposal precedes decree absolute or precedes the date the dissolution is made final
CG22505 · Transfer of assets: between spouses or between civil partners: separation, divorce or dissolution: value of consideration where date of disposal is after Final Order, decree absolute, or after the date dissolution is made final
CG24000 · Lloyd's underwriting - general
CG24000P · Capital Gains manual: individuals: Lloyd's underwriting
CG25001 · Effects of residence, ordinary residence and domicile: layout of guidance
CG25010 · Effects of residence, ordinary residence and domicile: meaning of terms
CG25011 · Effects of residence, ordinary residence/domicile: meaning of terms
CG25101 · Effects of residence/domicile: temporary residence: example
CG25310 · Ignore gains before becoming resident
CG25540 · Non residents with a UK branch or agency: obtaining advice
CG26117 · Arrival in and departure from UK: temporary non-residence: concessionary treatment - year of departure 2012-13 or earlier
CG27020P · Capital Gains manual: partnerships: partnerships, Limited Partnerships and Limited Liability Partnerships
CG27150P · Capital Gains manual: partnerships: Statement of Practice D12
CG27200P · Capital Gains manual: partnerships: partnership assets and partners' interests in partnership
CG27500P · Capital Gains manual: partnerships: changes in fractional interests in partnership assets: SP D12
CG27550 · Example 2: Revaluation of an asset followed by a change in fractional sharing ratios
CG27560 · Example 3: Revaluation of an asset followed by a change in fractional sharing ratios for which consideration is given
CG27600P · Capital Gains manual: partnerships: partners joining or leaving a partnership: SP D12
CG27650 · Example 2: admission of a new partner following a revaluation of a partnership asset
CG27660 · Example 3: payments between partners on the admission of a new partner
CG27670 · Example 4: a partner leaves after assets have been revalued
CG27700P · Capital Gains manual: partnerships: partnership mergers: SP D12
CG27740 · Partnership mergers: SP D12: example
CG27800P · Capital Gains manual: partnerships: transfers not at arm's length and connected persons rules: SP D12
CG27840 · Transfers not at arm’s length and connected persons rules: examples
CG27900P · Capital Gains manual: partnerships: transfer of an asset to a partnership
CG27950 · Example 2: transfer of an asset at market value
CG27960 · Example 3: transfer of an asset to a husband and wife partnership
CG27970 · Example 4: Transfer of an asset by a group company to a partnership
CG28100P · Capital Gains manual: partnerships: rebasing of interests in partnership assets held at 31 March 1982: SP1/89
CG28160 · Rebasing: SP1/89: example 1: pre-FA 2008 rules: change in partnership sharing ratios - no rebasing election made by disposing partner
CG28170 · Rebasing: SP1/89: example 2: pre-FA 2008 rules: change in partnership sharing ratios - rebasing election made by disposing partner
CG28180 · Rebasing: SP1/89: example 3: pre-FA 2008 rules: change in partnership sharing ratios following revaluation of an asset in the partnership accounts - rebasing election made by disposing partner
CG28240 · Rebasing: example 5: FA 2008 rules: change in partnership sharing ratios before 6 April 2008 followed by disposal of asset on or after 6 April 2008 - TCGA92/S35A
CG28250 · Rebasing: example 6: FA 2008 rules: changes in partnership sharing ratios before and after 6 April 2008 followed by disposal of asset - TCGA92/S35A
CG28300P · Capital Gains manual: partnerships: indexation allowance: SP1/89
CG28330 · Indexation allowance: SP1/89
CG28340 · Indexation allowance: SP1/89: example
CG28350 · Taper relief: disposals before 6 April 2008: SP D12
CG28400P · Capital Gains manual: partnerships: partnership annuities and lump sums paid to retiring partners: SP D12 and SP1/79
CG28420 · Partnership annuities and lump sums: SP1/79
CG30200P · Capital Gains Manual: Death and Personal Representatives: Introduction
CG30201 · Death and personal representatives: layout of the instructions
CG30210P · Capital Gains Manual: Death and Personal Representatives: General introduction and background: Terminology used
CG30211 · Death and personal representatives: terminology used
CG30230P · Capital Gains Manual: Death and Personal Representatives: General introduction and background: Transfer of assets on death
CG30231 · Death and personal representatives: automatic transfers
CG30232 · Death and personal representatives: others cases
CG30240P · Capital Gains Manual: Death and Personal Representatives: General introduction and background: Definitions
CG30241 · Death and personal representatives: executors
CG30242 · Death and personal representatives: administrators
CG30243 · Death and personal representatives: confirmation
CG30250P · Capital Gains Manual: Death and Personal Representatives: General introduction and background: Duties of personal representatives
CG30251 · Death and personal representatives: distributing the estate
CG30252 · Death and personal representatives: distributing the estate
CG30253 · Death and personal representatives: Bona vacantia and ultimus haeres
CG30260 · Death and personal representatives: administration period
CG30270P · Capital Gains Manual: Death and Personal Representatives: General introduction and background: Varying devolution of estate voluntarily
CG30271 · Death/personal representatives: varying devolution of estate voluntarily
CG30272 · Death/personal representatives: varying devolution of estate voluntarily
CG30273 · Death/personal representatives: varying devolution of estate voluntarily
CG30280P · Capital Gains Manual: Death and Personal Representatives: General introduction and background: Varying devolution of estates by court order
CG30281 · Death/personal representatives: varying devolution of estates: court order
CG30282 · Death/personal representatives: varying devolution of estates: court order
CG30283 · Death/personal representatives: varying devolution of estates: court order
CG30300P · Death and Personal Representatives: Personal representatives and taxation
CG30301 · Personal representatives and taxation: liabilities to date of death
CG30302 · Personal representatives and taxation: Inheritance Tax liability
CG30303 · Personal representatives and taxation: administration period
CG30320P · Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Introduction
CG30321 · Liability to date of death: annual exemption
CG30330 · Liability to date of death: no disposal on death
CG30331 · Liability to date of death: no disposal on death
CG30340 · Liability to date of death: held-over gains and death
CG30341 · Liability to date of death: held-over gains and death
CG30350 · Liability to date of death: cessation of use
CG30351 · Liability to date of death: cessation of use: ESC D45 (withdrawn)
CG30360P · Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Assets of which the deceased was competent to dispose
CG30362 · Liability to date/death: deceased competent to dispose: pship. interests
CG30363 · Liability to date/death: deceased competent to dispose: assets excluded
CG30370 · Liability to date/death: deceased competent to dispose: foreign law
CG30380 · Liability to date/death: deceased competent to dispose: joint tenancies
CG30390 · Death and Personal Representatives: Liability to the date of death: Assets of which the deceased was competent to dispose: Liability to date/death: deceased competent to dispose: Examples
CG30391 · Liability to date/death: deceased competent to dispose: Example 2
CG30400P · Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Donatio Mortis Causa
CG30401 · Liability to date/death: Donatio Mortis Causa: definition
CG30402 · Liability to date/death: Donatio Mortis Causa: no gain/loss
CG30410 · Liability to date/death: Donatio Mortis Causa: position of donee
CG30411 · Liability to date/death: Donatio Mortis Causa: donee: husband and wife or civil partners
CG30412 · Liability to date/death: Donatio Mortis Causa: donee: acquisition date
CG30413 · Liability to date/death: Donatio Mortis Causa: donee: acquisition date
CG30430P · Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Loss in year of death and procedures
CG30440 · Example: Liability to date of death and carry-back of losses
CG30450 · Liability to date of death: action by responsible office
CG30551 · Personal representatives: solicitors expenses: Scotland
CG30561 · Personal representatives: incidental expenses
CG30571 · Personal representatives: incidental expenses: cost of establishing title
CG30572 · Personal representatives: incidental expenses: cost of establishing title
CG30573 · Personal representatives: incidental expenses: commission on disposals
CG30581 · Personal representatives: incidental expenses: Scotland: scale deductions
CG30582 · Personal representatives: solicitors expenses: Richards case
CG30590 · Personal representatives: solicitors expenses: deductions
CG30591 · Personal representatives: solicitors expenses: deductions
CG30601 · Personal representatives: annual exempt amount
CG30622 · Personal representatives: who to assess: residence effects
CG30623 · Personal representatives: who to assess: residence effects
CG30624 · Personal representatives: who to assess: residence effects
CG30625 · Personal representatives: who to assess: residence effects
CG30641 · Personal representatives: assessing gains: Example 2
CG30651 · Personal representatives: deceased not resident/not ordinarily resident
CG30671 · Personal representatives: special personal representatives
CG30901 · Personal representatives: distribution and vesting of assets: assent
CG30910 · Personal representatives: beneficial ownership: before residue ascertained
CG30912 · Personal representatives: beneficial ownership: England/Wales
CG30941 · Personal representatives: beneficial ownership: when residue ascertained
CG30942 · Personal representatives: beneficial ownership: when residue ascertained
CG30943 · Personal representatives: beneficial ownership: when residue ascertained
CG30944 · Personal representatives: beneficial ownership: when residue ascertained
CG31150 · Legatees: acquisitions: date of acquisition
CG31160 · Legatees: acquisitions: acquisition value
CG31170 · Legatees: acquisitions: example
CG31181 · Legatees: computing gains arising to: normal rules apply
CG31182 · Legatees: computing gains arising to: normal rules apply
CG31191 · Legatees: computing gains arising to: expenses of transfer
CG31201 · Legatees: sells interest in estate before assets vest
CG31202 · Legatees: sells interest in estate before assets vest
CG31211 · Legatees: gifts interest in estate before assets vest
CG31212 · Legatees: gifts interest in estate before assets vest
CG31430P · Capital Gains Manual: Death and Personal Representatives: Variation of the devolution of an estate: Deeds of appointment
CG31431 · Variations: estate: deeds of appointment: power to appoint
CG31432 · Variations: estate: deeds of appointment: power to appoint
CG31460 · Variations: estate: disclaimers: example 1
CG31471 · Variations: estate: disclaimers: example 2
CG31601 · Variations: instruments of variation: general
CG31900P · Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Introduction
CG31910 · Non-retrospective variations: whether or not assets vested
CG31920P · Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Assets already vested in legatees
CG31930 · Non-retrospective variations: assets already vested: legatee's office
CG31931 · Non-retrospective variations: assets already vested: legatee's office actions
CG32010 · Non-retrospective variations: disposals not for valuable consideration
CG32080P · Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Non-retrospective variation deleting trust
CG32090 · Non-retrospective variations: deleting trust: personal representatives
CG32261 · Valuation of assets: ascertained values: form of enquiry: land in UK
CG32263 · Valuation of assets: unascertained values: land in UK
CG32266 · Valuation of assets: ascertained values: unlisted shares
CG32267 · Valuation of assets: unascertained values: unlisted shares
CG32268 · Valuation of assets: ascertained values: unlisted shares
CG32269 · Valuation of assets: ascertained values: other assets
CG33000P · Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter
CG33001 · Trusts: introduction
CG33002 · Trusts: introduction
CG33003 · Trusts: introduction
CG33020P · Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: What is a trust?
CG33021 · Trusts: definition: settlor
CG33022 · Trusts: definition: trustees
CG33024 · Trusts: definition: beneficiaries
CG33028 · Trusts: definition: settled property
CG33029 · Trusts: definition: purposes
CG33040 · Trusts: definition: bare trusts
CG33050 · Trusts: definition: unit trusts
CG33051 · Trusts: definition: investment trusts
CG33070P · Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Administration
CG33100P · Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Outline of Capital Gains Tax for trusts
CG33110 · Trusts: outline of CGT for trusts: the settlement
CG33111 · Trusts: outline of CGT for trusts: the settlement
CG33112 · Trusts: outline of CGT for trusts: the settlement
CG33120 · Trusts: outline of CGT for trusts: transfers in
CG33125 · Trusts: outline of CGT for trusts: events during life of settlement
CG33126 · Trusts: outline of CGT for trusts: events during life of settlement
CG33130 · Trusts: outline of CGT for trusts: transfers out
CG33135 · Trusts: outline of CGT for trusts: rates of tax
CG33140 · Trusts: outline of CGT for trusts: annual exempt amount
CG33141 · Trusts: outline of CGT for trusts: annual exempt amount
CG33145 · Trusts: outline of CGT for trusts: interests of beneficiaries
CG33170P · Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Documentation and submissions
CG33175 · Trusts: documentation and submissions: submissions to a specialist office
CG33200P · Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Introduction
CG33201 · Basic terms of trust law as applied to CGT
CG33202 · Basic terms of trust law as applied to CGT
CG33203 · Basic terms of trust law as applied to CGT
CG33204 · Basic terms of trust law as applied to CGT
CG33220P · Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Basic terms
CG33230 · Basic terms of trust law as applied to CGT: settled property
CG33240 · Basic terms of trust law as applied to CGT: settlor: up to 5 April 2006
CG33241 · Basic terms of trust law as applied to CGT: settlor: up to 5 April 2006
CG33242 · Basic terms of trust law applied to CGT: settlor: up to 5 April 2006
CG33244 · Basic terms of trust law as applied to CGT: settlor: from 6 April 2006
CG33245 · Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: basic principles
CG33246 · Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: anti-avoidance
CG33247 · Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: transfer between settlements
CG33248 · Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: deeds of variation
CG33250 · Basic terms of trust law as applied to CGT: trust
CG33259 · Basic terms of trust law as applied to CGT: legal/beneficial interests
CG33260 · Basic terms of trust law as applied to CGT: creation of trusts
CG33280P · Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: One settlement or several?
CG33281 · Basic terms of trust law as applied to CGT: settlement
CG33282 · Basic terms of trust law as applied to CGT: settlement
CG33290 · Basic terms of trust law as applied to CGT: separate settlements
CG33295 · Basic terms of trust law as applied to CGT: one settlement or more?
CG33296 · Basic terms of trust law as applied to CGT: one settlement or more?
CG33297 · Basic terms of trust law as applied to CGT: one settlement or more?
CG33300 · Basic terms of trust law as applied to CGT: Roome v Edwards
CG33301 · Basic terms of trust law as applied to CGT: when single settlement
CG33302 · Basic terms of trust law as applied to CGT: separate property
CG33303 · Basic terms of trust law as applied to CGT: separate trustees
CG33304 · Basic terms of trust law as applied to CGT: separate trusts
CG33305 · Basic terms of trust law as applied to CGT: separate beneficiaries
CG33306 · Basic terms of trust law as applied to CGT: marriage settlements
CG33320 · Basic terms of trust law as applied to CGT: additions to settlements
CG33321 · Basic terms of trust law as applied to CGT: additions to settlements
CG33322 · Basic terms of trust law as applied to CGT: additions to settlements
CG33323 · Basic terms of trust law as applied to CGT: additions to settlements
CG33330P · Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Basic terms of trust law
CG33331 · Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: deemed disposal
CG33332 · Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: other effects
CG33333 · Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: losses
CG33334 · Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: giving advice
CG33340P · Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Trustees
CG33341 · Trustees: general
CG33350 · Trustees: appointment of trustees
CG33352 · Trustees: appointment of trustees: Scotland
CG33353 · Trustees: retirement or removal of trustees: Scotland
CG33370P · Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Residence of trustees
CG33371 · Residence of trustees: pre 5 April 2007: main rule
CG33380 · Residence of trustees: pre 5 April 2007: general administration
CG33381 · Residence of trustees: pre 5 April 2007: general administration
CG33382 · Residence of trustees: pre 5 April 2007: general administration
CG33383 · Residence of trustees: pre 5 April 2007: general administration
CG33384 · Residence of trustees: pre 5 April 2007: example
CG33390 · Residence of trustees: pre 5 April 2007: professional trustees
CG33391 · Residence of trustees: pre 5 April 2007: professional trustees
CG33400 · Residence of trustees: pre 5 April 2007: Income Tax
CG33405 · Residence of trustees: from 6 April 2007
CG33410 · Residence of trustees: Non-Resident Trusts responsibility
CG33500P · Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General
CG33501 · Disposals by trustees: no `looking through'
CG33502 · Disposals by trustees: no `looking through'
CG33520P · Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Expenses of trustees
CG33523 · Disposals by trustees: expenses: xsfer to person absolutely entitled
CG33524 · Disposals by trustees: expenses: fees of corporate trustees
CG33528 · Disposals by trustees: expenses: fees of other professional trustees
CG33550P · Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Reliefs
CG33551 · Disposals by trustees: reliefs: gifts hold-over relief
CG33552 · Disposals by trustees: reliefs: gifts hold-over relief clawback
CG33553 · Disposals by trustees: reliefs: gifts hold-over relief: restriction of set off of trust losses
CG33554 · Disposals by trustees: reliefs: private residence relief
CG33555 · Disposals by trustees: reliefs: reinvestment relief
CG33556 · Disposals by trustees: reliefs: EIS relief
CG33580P · Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Employee trusts
CG33581 · Disposals by trustees: gratuitous xfers by employee trusts
CG33800P · Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Stock dividends
CG33810 · Disposals by trustees: stock dividends: shares held by trustees: Income Tax
CG33812 · Disposals by trustees: shares held by trustees: beneficiary entitled
CG33813 · Disposals by trustees: shares held by trustees: discretionary/accumulation
CG33814 · Disposals by trustees: shares held by trustees: other trusts
CG33815 · Disposals by trustees: shares held by trustees: trusts established under law of England & Wales or law of Northern Ireland
CG33816 · Disposals by trustees: shares held by trustees: trusts established under law of England & Wales or law of Northern Ireland: enhanced stock dividend
CG33817 · Disposals by trustees: shares held by trustees: Scottish trust
CG33900P · Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Demergers
CG33920 · Demergers: direct demergers: CGT treatment: individuals
CG33920A · Demergers: indirect demergers: CGT treatment: individuals
CG33921 · Demergers: direct demergers: CGT treatment: trustees
CG33922 · Demergers: trust Law
CG33930 · Demergers: CGT treatment: trustees: indirect demergers
CG33931 · Direct demergers: trustees: interests in possession: England Wales/Ireland
CG33933 · Direct demergers: trustees interests in possession: Scotland
CG33934 · Direct demergers: trustees interests in possession: other countries
CG33935 · Direct demergers: trustees discretionary trusts etc
CG33936 · Demergers: example
CG34300P · Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction
CG34301 · Bare trusts: introduction
CG34302 · Bare trusts: introduction
CG34303 · Bare trusts: introduction
CG34304 · Bare trusts: introduction
CG34305 · Bare trusts: introduction: examples
CG34306 · Bare trusts: introduction: examples
CG34307 · Bare trusts: introduction: examples
CG34320P · Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Bare trusts: main principles and effects
CG34321 · Bare trusts: absolute entitlement
CG34322 · Bare trusts: absolutely entitled judicial comment
CG34330 · Bare trusts: charges
CG34340 · Bare trusts: infants and other persons under a disability
CG34350 · Bare trusts: joint entitlement
CG34360 · Bare trusts: computations: bare trusts and nominees
CG34362 · Bare trusts: main principles and effects: example
CG34363 · Bare trusts: main principles and effects: allowable expenditure
CG34364 · Bare trusts: pooling of shares etc
CG34365 · Bare trusts: sales of interests
CG34366 · Bare trusts: bare trusts: administration
CG34380P · Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Examples of bare trusts
CG34401 · Bare trusts: constructive trusts
CG34410 · Bare trusts: asset pooling arrangements: shares: Booth v Ellard
CG34411 · Bare trusts: asset pooling: land: Warrington v Brown
CG34412 · Bare trusts: unincorporated associations
CG34430P · Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Conventional but bare trusts
CG34431 · Conventional but bare trusts: several beneficiaries
CG34440 · Conventional but bare trusts: specific cases
CG34441 · Conventional but bare trusts: contingency gift over to executors
CG34450 · Conventional but bare trusts: powers of appointment held by beneficiary
CG34451 · Conventional but bare trusts: powers of appointment held by beneficiary
CG34454 · Conventional but bare trusts: Scotland: special cases
CG34460 · Conventional but bare trusts: transfer by way of security
CG34470 · Conventional but bare trusts: payment at a particular age
CG34471 · Conventional but bare trusts: payment at a particular age
CG34472 · Conventional but bare trusts: limitations
CG34700C · Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit
CG34700P · Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: General introduction
CG34710 · Settlor trusts: introduction: procedures for settlors' Offices
CG34720 · Settlor trusts: introduction: summary of provisions
CG34721 · Settlor trusts: introduction: summary of provisions
CG34722 · Settlor trusts: introduction: summary of provisions
CG34740 · Settlor trusts: settlements affected
CG34740P · Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Settlements and settlors affected
CG34741 · Settlor trusts: settlements affected
CG34750 · Settlor trusts: interest in the settlement
CG34751 · Settlor trusts: benefit
CG34752 · Settlor trusts: small benefits
CG34753 · Settlor trusts: spouse or civil partner or minor child
CG34760 · Settlor trusts: interests to be disregarded
CG34770 · Settlor trusts: Income Tax rulings
CG34771 · Settlor trusts: Income Tax rulings
CG34772 · Settlor trusts: cases where Income Tax ruling inapplicable
CG34774 · Settlor trusts: cases where Income Tax ruling inapplicable
CG34775 · Settlor trusts: new procedures: cases with no IT ruling
CG34790 · Settlor trusts: non-resident trusts
CG34800 · Settlor trusts: meaning of settlor
CG34801 · Settlor trusts: meaning of settlor
CG34802 · Settlor trusts: power of appointment
CG34803 · Settlor trusts: multiple settlors
CG34804 · Settlor trusts: Corporate settlors
CG34810 · Settlor trusts: exceptions
CG34811 · Settlor trusts: death of spouse or civil partner or child
CG34820 · Settlor trusts: year of change of residence of settlor
CG34850 · Settlor trusts: computations: returns and reliefs
CG34850P · Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Computations
CG34853 · Settlor trusts: computations: losses of trustees
CG34860 · Settlor trusts: computations: amount chargeable: on settlor
CG34865 · Settlor trusts: computations: personal losses: 1998-99 onwards: introduction
CG34866 · Settlor trusts: computations: personal losses: 2003-04 onwards
CG34869 · Settlor trusts: computations: personal losses: temporary non-residents: 2003-04 onwards
CG34870 · Settlor trusts: computations: personal losses: temporary non-residents: gains restricted
CG34872 · Settlor trusts: computations: chargeable gains attributed from different settlements
CG34873 · Settlor trusts: computations: personal losses: election for 2000-01 to 2002-03
CG34874 · Settlor trusts: computations: personal losses: election for 2000-01 to 2002-03: example
CG34875 · Settlor trusts: computations: personal losses: 1998-99 to 2002-03
CG34880 · Settlor trusts: computations: settlor becoming absolutely entitled
CG34881 · Settlor trusts: computations: married women settlors 88-89/89-90
CG34882 · Settlor trusts: computations: example
CG34890 · Settlor trusts: computations: multiple settlors
CG34891 · Settlor trusts: computations: multiple settlors
CG34892 · Settlor trusts: computations: multiple settlors
CG34893 · Settlor trusts: computations: multiple settlors
CG34894 · Settlor trusts: computations: multiple settlors
CG34895 · Settlor trusts: computations: multiple settlors
CG34900 · Settlor trusts: computations: Example 1
CG34901 · Settlor trusts: computations: Example 2
CG34910 · Settlor trusts: computations: foreign gains special cases
CG34911 · Settlor trusts: computations: foreign gains special cases
CG34912 · Settlor trusts: computations: double taxation relief
CG34913 · Settlor trusts: computations: double taxation relief
CG34950 · Settlor trusts: procedures: returns by trustees
CG34950P · Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Procedures
CG34951 · Settlor trusts: procedures: returns by settlors
CG34960 · Settlor trusts: procedures: assessment
CG34970 · Settlor trusts: recovery by settlor from trustees of tax paid
CG34973 · Settlor trusts: form of certificate
CG34974 · Settlor trusts: normal case
CG35000 · Settlor trusts: new claim that several settlements exist
CG35000P · Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Special cases
CG35001 · Settlor trusts: new claim that several settlements exist
CG35002 · Settlor trusts: new claim that several settlements exist
CG35003 · Settlor trusts: new claim that several settlements exist
CG35010 · Settlor trusts: maintenance funds for historic buildings
CG35021 · Settlor trusts: share option schemes: trusts for employees
CG35022 · Settlor trusts: share option schemes: trusts for employees
CG35023 · Settlor trusts: other commercial arrangements
CG35024 · Settlor trusts: other commercial arrangements
CG35210 · Assessment and procedures: trustees: rate applicable to trusts: years 1998-99 to 2007-08
CG35230 · Rates: special cases
CG35404 · Assessment of trustees: whom to assess
CG35420 · Assessment: collection of tax from beneficiaries
CG35502 · Guidance in TSEM: conditions for special rules to apply - vulnerable persons
CG35503 · Guidance in TSEM: conditions for special rules to apply - qualifying trusts
CG35505 · Guidance in TSEM: elections and claims
CG35506 · Elections
CG35507 · Claims
CG35515 · UK resident beneficiary: tax years 2004-05 to 2007-08
CG35516 · UK resident beneficiary: tax years 2004-05 to 2007-08: calculation
CG35517 · UK resident beneficiary: tax years 2004-05 to 2007-08: Increase in liability
CG35523 · UK resident beneficiary: tax year 2008-09 onwards: example tax year 2010-11
CG35525 · Procedures for dealing with elections and claims
CG35542 · Non-resident beneficiary CGT example: tax years 2004-05 to 2007-08
CG35544 · Non-resident beneficiary: CGT example: tax year 2008-09 onwards
CG35550 · Non-resident trustees
CG35700P · Capital Gains Manual: Trusts and Capital Gains Tax: Gifts in settlement
CG35710 · Gifts in settlement: transfer into settlement
CG35720 · Gifts in settlement: hold-over relief
CG35722 · Gifts in settlement: other reliefs
CG35730 · Gifts in settlement: date of gift
CG35740 · Gifts in settlement: whether settled property
CG35750 · Gifts in settlement: sales involving trustees
CG36020 · Gifts to employee trusts: persons qualifying: individuals
CG36030 · Gifts to employee trusts: persons qualifying: close companies
CG36040 · Gifts to employee trusts: persons qualifying: other companies
CG36070 · Gifts to employee trusts: computation of gains
CG36080 · Gifts to employee trusts: close companies: effect on shareholders
CG36101 · Gifts to employee trusts: procedure: liaison with HMRC - IHT
CG36301 · Interests in possession: market value on death: introduction: Inheritance Tax
CG36303 · Interests in possession: introduction: death and trusts
CG36304 · Interests in possession: introduction: death and trusts
CG36305 · Interests in possession: introduction: death and trusts: special provisions
CG36306 · Interests in possession: introduction: death and trusts: special provisions
CG36307 · Interests in possession: introduction: death and trusts: special provisions
CG36321 · Interests in possession: Board's Press Release
CG36322 · Interests in possession: further points
CG36323 · Interests in possession: further points
CG36331 · Life interests in possession: meaning
CG36333 · Interests in possession: interests of minors: Trustee Act 1925
CG36336 · Interests in possession: interests of minors: Trustee Act 1925
CG36337 · Interests in possession: age of majority
CG36338 · Interests in possession: age of majority
CG36339 · Interests in possession: minors: Scotland
CG36350 · Interests in possession: protective interests
CG36351 · Interests in possession: interest for life of another
CG36352 · Interests in possession: interest for life of another
CG36353 · Interests in possession: trustees' discretion
CG36354 · Interests in possession: annuities
CG36374 · Life interests: extension to non-life interests: commencement
CG36375 · Life interests: extension to non-life interests: example
CG36376 · Life interests: extension to non-life interests: claims
CG36377 · Life interests: extension to non-life interests: clawback cases
CG36380 · Life interests: extension to non-life interests: example
CG36381 · Life interests: extension to non-life interests: relevant disposals
CG36456 · Death of person with interest in possession: interest in part
CG36475 · Death of person with interest in possession: valuation of trust assets
CG36479 · Death of person with interest in possession: example
CG36481 · Death of person with interest in possession in part: special treatment
CG36492 · Death of person with interest in possession: death of annuitant
CG36494 · Death of person with interest in possession: death of annuitant
CG36512 · Death of person with interest in possession: examples
CG36513 · Death of person with interest in possession: examples
CG36530 · 2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements
CG37011 · Absolute entitlement: meaning
CG37100P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Effects of person becoming absolutely entitled
CG37300P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Main occasions of absolute entitlement
CG37501 · Absolute entitlement: special cases
CG37502 · Absolute entitlement: types of case
CG37600P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Mergers of interests
CG37700P · Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Absolute entitlement: other special cases
CG37803 · Separate settlements: introduction
CG37804 · Separate settlements: introduction
CG37813 · Separate settlements: changes of Revenue view
CG37830P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Appointment or advancement by trustees: practical approach
CG37850P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Form of the transaction
CG37870P · Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Substance of the transaction
CG37888 · Separate settlements: variations of trusts: instrument of variation of will or intestacy
CG37990 · NRCG and the exemptions: Disposals from 6 April 2019: Attribution of gains to other persons
CG38001 · Disposal of interests in settlements: introduction
CG38002 · Disposal of interests in settlements: introduction
CG38011 · Disposal of interests in settlements
CG38012 · Disposal of interests in settlements: exceptions to general rule
CG38021 · Disposal of interests in settlements: computation of gain
CG38022 · Disposal of interests in settlements: computation of gain
CG38030 · Disposal of interests in settlements: example: purchased interests
CG38041 · Disposal of interests in settlements: merger of interests
CG38060 · Disposal of interests in settlements: non-resident settlement
CG38061 · Disposal of interests in settlements: after 18 March 1991
CG38062 · Disposal of interests in settlements: after 18 March 1991
CG38063 · Disposal of interests in settlements: after 18 March 1991
CG38070 · Disposal of interest in resident settlement: trustees becoming NR
CG38655 · Example: non-payment of interest
CG38705 · Matching section 87 gains - the rules from 2008-09
CG38710 · Matching in the same year - example
CG38715 · Matching in an earlier year - example
CG38718A · Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching capital payments: contents: Further Examples for 2018-19 and later years
CG38720 · Matching in a later year - example
CG40200P · Capital Gains Manual: Companies and Groups of Companies: Administration: Introduction
CG40201 · Administration: introduction: company, profits, income
CG40202 · Administration: introduction: company, profits, income
CG40230 · Administration: introduction: losses
CG40231 · Administration: introduction: losses
CG40232 · Administration: introduction: losses
CG40233 · Administration: introduction: losses
CG40234 · Administration: introduction: losses
CG40235 · Administration: introduction: losses
CG40260 · Administration: relationship between companies and individuals
CG40290 · Administration: introduction: non-resident companies
CG40320 · Administration: introduction: company acting in fiduciary capacity
CG40350 · Administration: introduction: rate of charge
CG40400P · Companies and groups of companies: administration: insolvency
CG40700P · Companies and groups of companies: administration: recovery of Corporation Tax from shareholders
CG41000P · Capital Gains Manual: Companies and Groups of Companies: particular types of company/organisation: building societies
CG41606 · Registered friendly societies
CG41613 · Incorporation of previously registered societies
CG45551 · Group share exchanges: introduction
CG45552 · Group share exchanges: share exchanges
CG45553 · Group share exchanges: share exchanges
CG45555 · Group share exchanges: Westcott v Woolcombers Ltd
CG45556 · Group share exchanges: Westcott v Woolcombers Ltd
CG45557 · Group share exchanges: Westcott v Woolcombers Ltd
CG45558 · Group share exchanges: Westcott v Woolcombers Ltd
CG45559 · Group share exchanges: Westcott v Woolcombers Ltd
CG45560 · Group share exchanges: reversal of Woolcombers decision
CG45561 · Group share exchanges: reversal of Woolcombers decision
CG45565 · Group share exchanges: NAP Holdings UK Ltd v Whittles
CG45570 · Group share exchanges: share exchanges with additional consideration
CG45571 · Group share exchanges: exchanges of shares for QCBs
CG45572 · Group share exchanges: exchanges of shares for QCBs
CG45573 · Group share exchanges: exchanges of shares for QCBs
CG45931 · Groups: business asset roll-over relief, outline of guidance
CG46801 · Value shifting: outline for groups: scope of value shifting charge
CG46802 · Value shifting: outline for groups: scope of value shifting charge
CG46803 · Value shifting: outline for groups: scope of value shifting charge
CG46804 · Value shifting: outline for groups: scope of value shifting charge
CG46805 · Value shifting: outline for groups: scope of value shifting charge
CG46806 · Value shifting: outline for groups: scope of value shifting charge
CG46807 · Value shifting: outline of rules for groups: commencement
CG46808 · Value shifting: outline of rules for groups: relevant assets
CG46820 · Depreciatory intra-group dividends: drain out dividend scheme
CG46821 · Depreciatory intra-group dividends: drain out dividend scheme
CG46822 · Depreciatory intra-group dividends: drain out dividend scheme
CG46830 · Depreciatory intra-group dividends: asset transaction test
CG46831 · Depreciatory intra-group dividends: asset transaction test
CG46832 · Depreciatory intra-group dividends: asset retention test
CG46833 · Depreciatory intra-group dividends: asset retention test
CG46834 · Depreciatory intra-group dividends: asset severance test
CG46835 · Depreciatory intra-group dividends: Offshore sandwich device
CG46836 · Depreciatory intra-group dividends: TCGA92 S31A
CG46837 · Depreciatory intra-group dividends: exceptions
CG46850 · Depreciatory intra-group dividends: distributable profits
CG46851 · Depreciatory intra-group dividends: identification of chargeable profits
CG46852 · Depreciatory intra-group dividends: distribution tracing
CG46853 · Depreciatory intra-group dividends: losses/other amounts against profits
CG46860 · Depreciatory intra-group dividends: part-disposals
CG46861 · Depreciatory intra-group dividends: asset identity rule
CG46880 · Depreciatory intra-group asset transfers: asset identity rule
CG46881 · Depreciatory intra-group asset transfers: asset identity rule
CG46882 · Depreciatory intra-group asset transfers: asset identity rule
CG46883 · Depreciatory intra-group asset transfers: avoidance test
CG46884 · Depreciatory intra-group asset transfers: part-disposals
CG46885 · Depreciatory intra-group asset transfers: liquidations
CG46900 · Value shifting: reorganisation of share capital
CG46901 · Value shifting: reorganisation of share capital
CG46902 · Value shifting: interaction with degrouping charge
CG46903 · Value shifting: depreciatory transactions legislation
CG46921 · Value shifting: relevant assets: depreciatory transactions legislation
CG46922 · Value shifting: relevant assets: depreciatory transactions legislation
CG47002 · Restrictions: capital losses: introduction: general
CG47003 · Restrictions: capital losses: introduction: general
CG47004 · Restrictions: capital losses: introduction: general
CG47006 · Restrictions: capital losses: introduction: general: FA2006 changes
CG47007 · Restrictions: capital losses: introduction: general: FA2006 changes
CG47010 · Restrictions: capital losses: introduction: layout of instructions
CG47011 · Restrictions: capital losses: introduction: layout of instructions: pre 16 March 1993 gains
CG47521 · Restrictions: capital losses: outline summary: time-apportionment
CG47522 · Restrictions: capital losses: election for alternative MV calculation
CG47524 · Restrictions: capital losses: outline summary: pooled assets
CG47525 · Restrictions: capital losses: anti-flooding rule: pooled assets
CG47526 · Restrictions: capital losses: gains from which pre-entry losses deductible
CG47527 · Restrictions: capital losses: gains from which pre-entry losses deductible
CG47529 · Restrictions: capital losses: gains from which pre-entry losses deductible
CG47530 · Restrictions: capital losses: deduction of pre-entry losses
CG47531 · Restrictions: capital losses: groups to which restrictions apply
CG47532 · Restrictions: capital losses: groups to which restrictions apply
CG47533 · Restrictions: capital losses: appropriations to trading stock
CG47534 · Restrictions: capital losses: outline summary: privatisations
CG47535 · Restrictions: capital losses: no gain/no loss disposals
CG47550 · Restrictions: capital losses: outline summary: flowchart
CG47560 · Restrictions: capital losses: identifying pre-entry losses
CG47562 · Restrictions: capital losses: identifying pre-entry losses: assets
CG47563 · Restrictions: capital losses: identifying pre-entry losses: disposals
CG47564 · Restrictions: capital losses: identifying pre-entry losses: part-disposals
CG47565 · Restrictions: capital losses: identifying pre-entry losses: rule
CG47566 · Restrictions: capital losses: identifying pre-entry losses: rule
CG47568 · Restrictions: identifying pre-entry losses: companies rejoining same group
CG47570 · Restrictions: capital losses: identifying pre-entry losses: takeovers
CG47571 · Restrictions: capital losses: identifying pre-entry losses: takeovers
CG47572 · Restrictions: identifying pre-entry losses: changing groups
CG47573 · Restrictions: identifying pre-entry losses: qualifying corporate bonds
CG47574 · Restrictions: capital losses: identifying pre-entry losses: life insurance
CG47600 · Restrictions: capital losses: pre-entry loss: realised pre-entry
CG47601 · Restrictions: capital losses: pre-entry loss: on pre-entry assets
CG47602 · Restrictions: capital losses: pre-entry loss: pooled assets
CG47603 · Restrictions: capital losses: pre-entry loss: FA 1994
CG47604 · Restrictions: capital losses: amount of pre-entry loss: introduction
CG47620 · Restrictions: pre-entry loss: time-apportionment: not pooled
CG47621 · Restrictions: pre-entry loss: time-apportionment: allowable expenditure
CG47622 · Restrictions: pre-entry loss: time-apportionment: allowable expenditure
CG47624 · Restrictions: pre-entry loss: time-apportionment: allowable expenditure
CG47627 · Restrictions: pre-entry loss: time-apportionment: reorganisations
CG47628 · Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
CG47629 · Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
CG47631 · Restrictions: pre-entry loss: time-apportionment
CG47632 · Restrictions: pre-entry loss: time-apportionment
CG47633 · Restrictions: pre-entry loss: time-apportionment
CG47634 · Restrictions: pre-entry loss: time-apportionment: equivalent assets
CG47635 · Restrictions: pre-entry loss: time-apportionment: corporate bonds
CG47640 · Restrictions: capital losses: time-apportionment: pooled assets
CG47641 · Restrictions: capital losses: time-apportionment: pooled assets
CG47642 · Restrictions: capital losses: time-apportionment: pooled assets
CG47643 · Restrictions: capital losses: time-apportionment: pooled assets
CG47644 · Restrictions: capital losses: time-apportionment: pooled assets
CG47645 · Restrictions: capital losses: time-apportionment: pooled assets
CG47646 · Restrictions: capital losses: time-apportionment: pooled assets
CG47647 · Restrictions: capital losses: time-apportionment: pooled assets
CG47648 · Restrictions: capital losses: time-apportionment: pooled assets
CG47649 · Restrictions: capital losses: time-apportionment: pooled assets
CG47660 · Restrictions: pre-entry loss: time-apportionment: reorganisations
CG47662 · Restrictions: pre-entry loss: time-apportionment: reorganisations
CG47663 · Restrictions: pre-entry loss: time-apportionment: reorganisations
CG47665 · Restrictions: pre-entry loss: time-apportionment: additional consideration
CG47666 · Restrictions: pre-entry loss: time-apportionment: additional consideration
CG47667 · Restrictions: pre-entry loss: time-apportionment: additional consideration
CG47680 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47682 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47683 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47684 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47685 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47686 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47690 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47691 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47692 · Restrictions: pre-entry loss: anti-flooding rule for pooled assets
CG47693 · Restrictions: anti-flooding rule: alternative pre-entry loss
CG47694 · Restrictions: anti-flooding rule: alternative pre-entry loss
CG47696 · Restrictions: anti-flooding rule: effect of election on later disposal
CG47720 · Restrictions: pre-entry loss: alternative market value calculation
CG47721 · Restrictions: pre-entry loss: alternative market value calculation
CG47722 · Restrictions: alternative market value calculation: disposals 30/11/93p
CG47723 · Restrictions: alternative market value calculation
CG47724 · Restrictions: pre-entry loss: time limit for market value election
CG47725 · Restrictions: pre-entry loss: alternative MV calculation: initial period
CG47726 · Restrictions: pre-entry loss: alternative MV calculation: part-disposals
CG47740 · Restrictions: pre-entry loss: alternative MV calculation: pooled assets
CG47741 · Restrictions: pre-entry loss: alternative MV calculation: pooled assets
CG47742 · Restrictions: pre-entry loss: alternative MV calculation: pooled assets
CG47771 · Gains from which pre-entry losses are deductible: losses pre-entry
CG47772 · Gains from which pre-entry losses are deductible: losses pre-entry
CG47773 · Gains from which pre-entry losses are deductible: single company case
CG47775 · Gains from which pre-entry losses are deductible: single company case
CG47776 · Gains from which pre-entry losses are deductible: multiple company case
CG47777 · Gains from which pre-entry losses are deductible: pre-entry assets
CG47778 · Gains from which pre-entry losses are deductible: pre-entry assets
CG47779 · Gains from which pre-entry losses are deductible: pre-entry assets
CG47780 · Gains from which pre-entry losses are deductible: pre-entry assets
CG47781 · Gains from which pre-entry losses are deductible: pre-entry assets
CG47782 · Gains from which pre-entry losses are deductible: pre-entry assets
CG47801 · Gains on assets held on entry into a group: pooled or merged assets
CG47802 · Gains on assets held on entry into a group: pooled or merged assets
CG47803 · Gains on assets held on entry into a group: pooled or merged assets
CG47821 · Gains on assets held on entry into a group: qualifying corporate bonds
CG47841 · Gains from which pre-entry losses are deductible: change in trade
CG47842 · Gains from which pre-entry losses are deductible: change in trade
CG47843 · Gains from which pre-entry losses are deductible: change in trade
CG47880 · Deduction of pre-entry losses: general
CG47881 · Deduction of pre-entry losses: general
CG47882 · Deduction of pre-entry losses: general
CG47883 · Deduction of pre-entry losses: general
CG47884 · Deduction of pre-entry losses: general
CG47885 · Deduction of pre-entry losses: order of set-off: APs pre-16/3/93
CG47886 · Deduction of pre-entry losses: order of set-off: APs 16/3/93p
CG47910 · Groups to which loss set-off restrictions apply: introduction
CG47911 · Groups to which loss set-off restrictions apply: introduction
CG47912 · Groups to which loss set-off restrictions apply: TCGA92 SCH7A PARA9
CG47913 · Groups to which loss set-off restrictions apply: realised losses: rule
CG47914 · Groups to which loss set-off restrictions apply: unrealised losses: rule
CG47915 · Groups to which loss set-off restrictions apply: unrealised losses: rule
CG47920 · Groups to which loss set-off restrictions apply: other groups in same AP
CG47921 · Groups to which loss set-off restrictions apply: other groups in same AP
CG47922 · Groups to which loss set-off restrictions apply: other groups in same AP
CG47923 · Groups to which loss set-off restrictions apply: other groups in same AP
CG47924 · Groups to which loss set-off restrictions apply: special cases
CG47925 · Groups to which loss set-off restrictions apply: special cases
CG47926 · Groups to which loss set-off restrictions apply: special cases
CG47927 · Groups to which loss set-off restrictions apply: special cases
CG47928 · Groups to which loss set-off restrictions apply: special cases
CG47929 · Groups to which loss set-off restrictions apply: special cases
CG47940 · Groups to which loss set-off restrictions apply: connected groups
CG47942 · Groups to which loss set-off restrictions apply: connected groups
CG47943 · Groups to which loss set-off restrictions apply: connected groups
CG47944 · Groups to which loss set-off restrictions apply: connected groups
CG47945 · Groups to which loss set-off restrictions apply: common group membership
CG47970 · Appropriations to trading stock
CG47971 · Appropriations to trading stock
CG47972 · Appropriations to trading stock
CG47985 · Restrictions on setting off capital losses: privatisations
CG47986 · Restrictions on setting off capital losses: privatisations
CG47988 · Restrictions on setting off capital losses: privatisations
CG47989 · Restrictions on setting off capital losses: FA2000 changes to group definition: transitional provisions
CG48000 · Capital loss buying: approach prior to FA 1993: general
CG48001 · Capital loss buying: approach prior to FA 1993: general
CG48002 · Capital loss buying: approach prior to FA 1993: general
CG48003 · Capital loss buying: approach prior to FA 1993: general
CG48004 · Capital loss buying: approach prior to FA 1993: general
CG48005 · Capital loss buying: pre-FA93: News International case
CG48006 · Capital loss buying: pre-FA93: News International case: decision
CG48007 · Capital loss buying: pre-FA93: News International case: Ramsay principle
CG48201 · Schedule 7AA TCGA 1992: restrictions on capital losses: outline summary
CG48202 · Schedule 7AA TCGA 1992: restrictions on capital losses: pre-entry gains
CG48204 · Schedule 7AA TCGA 1992: restrictions on capital losses: adjustment of pre-entry gains
CG48205 · Schedule 7AA TCGA 1992: restrictions on capital losses: qualifying losses
CG48210 · Schedule 7AA TCGA 1992: restrictions on capital losses: example
CG48211 · Schedule 7AA TCGA 1992: restrictions on capital losses: pooled assets
CG48212 · Schedule 7AA TCGA 1992: restrictions on capital losses: notional net pre-entry loss
CG48213 · Schedule 7AA TCGA 1992: restrictions on capital losses: pre-entry loss
CG48223 · Schedule 7AA TCGA 1992: restrictions on capital losses: assets acquired at different times
CG48224 · Schedule 7AA TCGA 1992: restrictions on capital losses: Life assurance company deemed annual disposal
CG50255 · Definitions: recognised stock exchanges: London stock exchange: history: the Alternative Investment Market
CG52680 · Share exchange: TCGA92/S135: company office
CG52763 · Company reconstructions: shareholder: TCGA92/S136: company office
CG53421 · Securities: debts: definition of debt on a security
CG53496 · Securities: debts: general points: bundle of rights
CG53497 · Securities: debts: general points: bundle of rights
CG53501 · Securities: debts: general points: payments under guarantee
CG53502 · Securities: debts: general points: payments under guarantee
CG53515 · Debts: satisfied by acquisition of property: example
CG54501 · Securities: Accrued Income Scheme: securities affected
CG54502 · Securities: Accrued Income Scheme: start date
CG54503 · Securities: Accrued Income Scheme: transfers
CG54505 · Securities: Accrued Income Scheme: transfer with accrued interest
CG54507 · Securities: Accrued Income Scheme: transfer without accrued interest
CG54511 · Securities: Accrued Income Scheme: conversion of securities
CG54512 · Securities: Accrued Income Scheme: conversion of securities
CG54601 · Deep discount securities: qualifying corporate bonds
CG54608 · Deep discount securities: no gain, no loss transactions
CG54610 · Deep discount securities: identification
CG55045 · Conversion of securities: compensation stock
CG56302 · Employee share schemes: introduction: share options
CG56303 · Employee share schemes: introduction: approved v unapproved schemes
CG57103 · Close companies: apportionment: effect of TCGA92 S124: later distributions
CG57104 · Close companies: apportionment: liquidations: ESC A36
CG57105 · Close companies: apportionment: identification
CG57106 · Close companies: apportionment: higher rates of tax
CG57108 · Close companies: apportionment: trusts and personal representatives
CG57109 · Close companies: apportionment: trusts and personal representatives
CG57120 · Close companies: transfers at undervalue: general
CG57121 · Close companies: transfers at undervalue: general
CG57122 · Close companies: transfers at undervalue: effect of TCGA92 S125
CG57123 · Close companies: transfers at undervalue: Asset held at 31/3/82
CG57124 · Close companies: transfers at undervalue: groups of companies
CG57125 · Close companies: transfers at undervalue: employee trusts
CG57126 · Close companies: transfers at undervalue: shareholder is close company
CG57127 · Close companies: transfers at undervalue: transferee participator
CG57128 · Close companies: transfers at undervalue: employees
CG57129 · Close companies: transfers at undervalue: procedure
CG57130 · Close companies: transfers at undervalue: procedure
CG57131 · Close companies: transfers at undervalue: procedure
CG57214 · Non-resident companies: layout of guidance
CG57221 · Non-resident companies: basic conditions for TCGA92/S13: the participator
CG57222 · Non-resident companies: basic conditions for TCGA92/S13: beneficiaries: TCGA92/S13(4)
CG57270 · Non-resident companies: TCGA92/S13: liaison with other offices
CG57276 · Non-resident companies: charge under TCGA92/S13: examples
CG57280 · Non-resident companies: computation of TCGA92/S13 charge: example 1
CG57281 · Non-resident companies: computation of TCGA92/S13 charge: example 2
CG57282 · Non-resident companies: computation of TCGA92/S13 charge: example 3
CG57298 · Non-resident companies: losses: years of assessment
CG57310 · Non-resident companies: exemptions: assets used for trading carried on outside the UK
CG57311 · Non-resident companies: exemptions: foreign currency and currency bank accounts: TCGA92/S13(5)(c)
CG57312 · Non-resident companies: exemptions: UK permanent establishment: TCGA92/S13(5)(d)
CG57313 · Non-resident companies: exemptions: furnished holiday accommodation
CG57350 · Non-resident companies: capital dividends/distributions of gains
CG57354 · Non-resident companies: time limit for distribution of gains
CG57365 · Non-resident companies: examples of relief under TCGA92/S13(5A) on a distribution to participators
CG57366 · Non-resident companies: examples of relief: TCGA92/S13(5A): company dissolved: payment to participators
CG57371 · Non-resident companies: disposal of interest/shares by UK resident
CG57382 · Non-resident companies: double taxation agreements: tax credit relief
CG57383 · Non-resident companies: double taxation agreements: tax deducted in computing gain
CG57384 · Non-resident companies: double taxation agreements: foreign tax paid by a non-resident company
CG57401 · Non-resident companies: non-resident group
CG57600P · Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Personal Equity Plan scheme and Investment trusts
CG57650 · Investment trusts: general
CG57801 · Capital distributions: introduction
CG57811 · Capital distributions: definition
CG57812 · Capital distributions: definition
CG57813 · Capital distributions: definition: money's worth
CG57815 · Capital distributions: definition: demergers
CG57826 · Capital distributions: definition: part disposal
CG57827 · Capital distributions: definition: part disposal: rebasing
CG57836 · Small capital distributions: meaning of small
CG57856 · Capital distributions: rights issue: other capital distributions
CG57859 · Capital distributions: rights issue: no gain/no loss transfer
CG57860 · Capital distributions: rights issue: no gain/no loss transfer: computation
CG57862 · Capital distributions: rights issue: no gain/no loss transfer: spouses or civil partners
CG57863 · Capital distributions: rights issue: part-disposal of rights
CG57865 · Capital distributions: rights issue: different class of share
CG58001 · Deferred consideration: shares and securities: introduction
CG58002 · Deferred consideration: shares and securities: what to consider
CG58004 · Deferred consideration: shares and securities: list of examples
CG58011 · Deferred consideration: shares and securities: earn-out rights
CG58012 · Deferred consideration: shares and securities: later payments cash only
CG58013 · Deferred consideration: shares and securities: issue of shares/debentures
CG58014 · Deferred consideration: shares and securities: normal rules
CG58021 · Deferred consideration: shares and securities: unascertainable
CG58022 · Deferred consideration: shares and securities: TCGA92/S138A: conditions and consequences
CG58023 · Deferred consideration: shares and securities: TCGA92/S138A elections
CG58024 · Deferred consideration: shares and securities: unascertainable
CG58026 · Deferred consideration: shares and securities: Value or quantity of shares
CG58027 · Deferred consideration: shares and securities: amounts brought into account by TCGA92/S48
CG58028 · Deferred consideration: shares/securities: the election - form and time limits
CG58029 · Deferred consideration: shares and securities: position before TCGA92/S138A - ESC/D27
CG58031 · Deferred consideration: shares/securities: position before TCGA92 S138A - ESC D27
CG58032 · Deferred consideration: shares and securities: example
CG58051 · Deferred consideration: shares and securities: rights acquired pre-26/4/88
CG58052 · Deferred consideration: shares and securities: example
CG58061 · Deferred consideration: shares and securities: example
CG58071 · Deferred consideration: shares and securities: example
CG58086 · Deferred consideration: shares and securities: qualifying claimant
CG58088 · Deferred consideration: shares and securities: takeover during earn-out period
CG58089 · Deferred consideration: shares and securities: variation of sale agreement
CG58100 · Deferred consideration: shares and securities: no deferred consideration
CG58101 · Deferred consideration: shares and securities: example
CG58200 · Deferred consideration: shares and securities: transitional provisions
CG58201 · Deferred consideration: shares and securities: legislation deemed always to have existed
CG58202 · Deferred consideration: shares and securities: rights conferred before 26 November 1996
CG58203 · Deferred consideration: shares and securities: restriction where liability final
CG58204 · Deferred consideration: shares/securities: notifications made prior to royal assent
CG58205 · Deferred consideration: shares/securities: Notifications made prior to royal assent
CG58206 · Deferred consideration: shares/securities: Notifications made prior to royal assent
CG58622 · Co.purchases own shares: treated as distribution: not UK resident cos
CG58623 · Co.purchases own shares: treated as distribution: UK resident cos
CG58638 · Co.purchases own shares: covered by ICTA88 S219: computation
CG58750P · Capital Gains Manual: Shares and Securities: Particular types of transaction: Stock dividends
CG58751 · Stock dividends: general
CG58752 · Stock dividends: IT treatment
CG58753 · Stock dividends: IT treatment
CG58760 · Stock dividends: CGT treatment
CG58761 · Stock dividends: CGT treatment: share reorganisation
CG58762 · Stock dividends: CGT treatment: acquisition of new shares
CG58763 · Stock dividends: computations
CG58770 · Stock dividends: trusts in which beneficiaries absolutely entitled
CG58790 · Stock dividends: corporate shareholders
CG58791 · Stock dividends: corporate shareholders
CG60201P · Capital Gains Manual: Reliefs: Introduction
CG60210 · Order of reliefs
CG60250P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): General
CG60283 · Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Ships, Aircraft, Hovercraft, Satellites, Space Stations and Spacecraft
CG60284 · Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Intangibles
CG60285 · Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Depreciating Assets
CG60286 · Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Partnerships
CG60291 · Reliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief: Partial Reinvestment
CG60294 · Replacement of Business Assets (Roll-over Relief): Computation of Relief: Allocation of Consideration
CG60350 · Roll-over relief: form of relief
CG60350P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Form of relief
CG60360 · Roll-over relief: depreciating assets: definition
CG60370 · Roll-over relief: depreciating assets: acquisition of further assets
CG60380 · Roll-over relief: depreciating assets: partial re-investment
CG60390 · Roll-over relief: depreciating assets: acquisition for gain
CG60400 · Roll-over relief: partial reinvestment
CG60410 · Roll-over relief: qualifying assets
CG60500 · Roll-over relief: two or more trades carried on
CG60500P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Qualifying use
CG60510 · Roll-over relief: two or more trades carried on simultaneously/successively: personal company
CG60520 · Roll-over relief: part only of buildings used for trade
CG60530 · Roll-over relief: asset used for purposes of office/employment
CG60600 · Roll-over relief: time limit for claims
CG60600P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Claims and time limit
CG60605 · Roll-over relief: how to make a claim
CG60609 · Roll-over relief: form of claim: provisional relief: form of declaration
CG60620 · Roll-over relief: time limit for re-investment
CG60640 · Roll-over relief: time limit for re-investment: Board's discretion
CG60660 · Roll-over relief: extension of time limit: compulsory acquisition: SP D6
CG60670 · Roll-over relief: claims and time limits: determination of claims
CG60690 · Roll-over relief: assessment and postponement
CG60700 · Roll-over relief: declaration of intention to reinvest
CG60704 · Roll-over relief: declaration of intention to reinvest: relevant day examples
CG60750 · Roll-over relief: ownership of assets: general
CG60750P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Common difficulties
CG60760 · Roll-over relief: application of disposal consideration
CG60770 · Roll-over relief: disposal consideration: allocation between new assets
CG60780 · Roll-over relief: consideration deemed to be given
CG60790 · Roll-over relief: spouses or civil partners
CG60800 · Roll-over relief: on the acquisition
CG60810 · Roll-over relief: assets not brought immediately into trade use: ESC D24
CG60820 · Roll-over relief: other assets
CG60950 · Roll-over relief: improvements: ESC D22 and ESC D24
CG60950P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Particular assets
CG60960 · Roll-over relief: fixed plant and machinery
CG60970 · Roll-over relief: land and buildings
CG60980 · Roll-over relief: land and buildings: occupied as well as used
CG60990 · Roll-over relief: land and buildings: let properties
CG61000 · Roll-over relief: options over land in the UK
CG61010 · Roll-over relief: licensed premises owned by brewers: general
CG61020 · Roll-over relief: satellites and spacecraft, ships and aircrafts
CG61030 · Intangible regime: roll-over relief for companies
CG61040 · Intangible regime: transitional arrangements for companies: disposal of assets within Classes 1, 2, 3 and 8 of TCGA 1992 s155/acquisition of goodwill or quota on or after 1 April 2002
CG61050 · Intangible regime: transitional arrangements for companies: disposal and acquisition of goodwill or quota
CG61060 · Intangible regime: IP reform: changes to roll-over relief for companies: examples
CG61070 · Roll-over relief: EC agricultural quotas
CG61080 · Roll-over relief: Lloyds underwriters: Lloyds syndicate capacity
CG61150 · Roll-over relief: partnerships: general
CG61150P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Partnerships
CG61160 · Roll-over relief: Limited Liability Partnerships
CG61170 · Roll-over relief: dissolution of partnership: partition of land
CG61250 · Roll-over relief: assets of individual used in trade of personal company
CG61250P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Assets used in the trade of a family or personal company
CG61350 · Roll-over relief: non-resident person with UK branch/agency or permanent establishment
CG61350P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Non-resident person with UK branch or agency or permanent establishment
CG61450 · Roll-over relief: furnished holiday lettings: general
CG61450P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Furnished holiday lettings
CG61452 · Roll-over relief: furnished holiday lettings: only or main residence
CG61453 · Roll-over relief: Europe: set-aside scheme
CG61550 · Roll-over relief: part of gain not chargeable
CG61550P · Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Interaction with other provisions
CG61560 · Roll-over relief: interaction with other reliefs
CG61800 · Roll-over relief: reorganisations of constituencies: general
CG61810 · Roll-over relief: reorganisations of constituencies: successor association
CG61971 · Roll-over relief on transfer of shares to Share Incentive Plan: statute and content
CG61977 · Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets
CG62093 · Reliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief: Partnerships
CG635000 · Investors’ Relief: Introduction and layout of guidance
CG64328 · Private residence relief: the entity of the dwelling house: boats
CG64670 · Private residence relief: non residential use: part of house used for business: apportionment
CG64674 · Private residence relief: non residential use: example: part of house used for business: apportionment
CG64764 · Private residence relief: change in use: method of adjustment
CG64767 · Private residence relief: change in use: no adjustments
CG64771 · Private residence relief: change in use: incorrect application of TCGA92 S224(2)
CG64862 · Private residence relief: permitted area: form of report to Valuation Office Agency (VOA)
CG64880 · Private residence relief: permitted area: no agreement: assistance from Capital Gains Technical Group
CG64884 · Private residence relief: permitted area: Tribunal hearing: evidence
CG64927 · Private residence relief: end of period of ownership
CG64944 · Private residence relief: ownership period beginning at 31/3/82: example
CG64950 · Private residence relief: period of ownership: transfer between spouses or between civil partners
CG64953 · Private residence relief: extended ownership period: transfer between spouses or between civil partners
CG64955 · Private residence relief: extended ownership period: transfer between spouses or between civil partners: example
CG65150P · Capital Gains Manual: Reliefs: Private residence relief: Exchanges of interests in a residence
CG65160 · Private residence relief: exchanges of interests: disposals on or after 6 April 2010: definition of terms
CG65165 · Private residence relief: exchanges of interests: disposals on or after 6 April 2010: roll-over relief
CG65170 · Private residence relief: exchange of jointly owned dwelling house: disposals prior to 6 April 2010: ESC/D26
CG65175 · Private residence relief: exchange of jointly owned dwelling house: disposals prior to 6 April 2010: ESC/D26: example
CG65319 · Private residence relief: separation, divorce or dissolution of civil partnership: ownership matrimonial or civil partnership home
CG65375 · Private residence relief: separation, divorce or dissolution of civil partnership: example: transfer of interest
CG65376 · Private residence relief: example: Mesher Order
CG65377 · Private residence relief: example: spouse or civil partner entitled to share of proceeds
CG65573 · Private residence relief: dependent relative: introduction
CG65613 · Private residence relief: dependent relative: rent free: payments made
CG65616 · Private residence relief: dependent relative: rent free: payments made
CG65630 · Private residence relief: dependent relative: rent free: xfer from
CG65642 · Private residence relief: dependent relative: rent free: asset splitting
CG65645 · Private residence relief: dependent relative: rent free: financial help
CG65671 · Private residence relief: dependent relative: at 5/4/88: qualifying
CG65680 · Private residence relief: dependent relative: at 5/4/88: sole residence
CG65681 · Private residence relief: dependent relative: at 5/4/88: transitional
CG65700P · Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline
CG66450P · Capital Gains Manual: Reliefs: Capital Gains Tax and Gifts: Chargeable Gifts
CG66500 · Gifts: whom you assess: recovery of tax from the donee
CG66500P · Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Assessments and payment of tax
CG66501 · Gifts: whom you assess: time limits
CG66502 · Gifts: whom you assess: amending the donor's assessment
CG66503 · Gifts: whom you assess: making the donee's assessment
CG66510 · Gifts: who you assess: example
CG66520 · Gifts: instalments: introduction
CG66530 · Gifts: when instalments can be claimed
CG66531 · Gifts: instalments: rules for payment
CG66532 · Gifts: Instalments and hold-over relief
CG66533 · Gifts: instalments: liaison with Collector
CG66541 · Gifts: instalments: withdrawing payments by instalments
CG66543 · Gifts: instalments: responsible office dealing with the donee
CG66544 · Gifts: instalments: responsible office dealing with the donor
CG66636 · Gifts of land to housing associations: definition of housing association
CG66730 · Gifts pre-14/3/89: introduction
CG66730P · Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts before 14March 1989
CG66740 · Gifts pre-14/3/89: gifts of business assets
CG66750 · Gifts pre-14/3/89: of any assets
CG66910 · Gifts: gifts of business assets: introduction
CG66911 · Gifts: gifts of business assets: when relief available
CG66912 · Gifts: gifts of business assets: when relief not available
CG66913 · Gifts: gifts of business assets: how to obtain relief
CG66914 · Gifts: gifts of business assets: form of claim
CG66916 · Gifts: gifts of business assets: late claims
CG66917 · Gifts: gifts of business assets: late claims
CG66918 · Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee is settlor-interested settlement immediately after disposal
CG66918A · Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement immediately after disposal
CG66919 · Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement before hold-over relief is obtained
CG66919A · Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed
CG66920 · Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained
CG66920A · Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained
CG66921A · Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"
CG66921B · Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property
CG66921C · Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "relevant disposal", "clawback period", "material time"
CG66922 · Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement
CG66923 · Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments
CG66924 · Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule
CG66925 · Gifts: Finance Act 2004 changes: gifts to certain settlements: information power
CG66940 · Gifts: business assets: qualifying for relief
CG66941 · Gifts: business assets: definitions
CG66942 · Gifts: business assets: assets used in trade: trustees
CG66943 · Gifts: business assets: qualifying corporate bonds
CG66950 · Gifts: assets used in a trade: trade and non-trade use
CG66951 · Gifts: business assets: non-trade use
CG66952 · Gifts: business assets: buildings and structures
CG66960 · Gifts: business assets: agricultural property
CG66961 · Gifts: agricultural property: liaison with Specialist PT - IHT (formerly CAR - IHT and before that the Capital Taxes Office)
CG66962 · Gifts: agricultural property: hope/development value
CG66970 · Gifts: trading/holding cos of trading groups: non-business assets
CG66971 · Gifts: non-business assets: definition
CG66972 · Gifts: non-business assets: restricting relief
CG66973 · Gifts: transfer of a business to a company: section 165 relief
CG66974 · Gifts: exchange for shares
CG66975 · Gifts: exchange for shares
CG66976 · Gifts: exchange for shares
CG66977 · Gifts: example
CG66978 · Gifts: transfer of goodwill at nominal consideration
CG66979 · Gifts: transfer of goodwill at nominal consideration
CG66980 · Gifts: computation: allowing hold-over relief
CG66982 · Gifts: computation: how to compute the held-over gain
CG66990 · Gifts: computation: examples
CG66991 · Gifts: computation: outright gift
CG66992 · Gifts: computation: partial gift
CG66993 · Gifts: computation: part trade use of asset
CG66995 · Gifts: disposal of shares: non-business chargeable assets
CG67040 · Gifts: Inheritance Tax: disposals qualifying for relief: outline
CG67041 · Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax
CG67042 · Gifts: Inheritance Tax: potentially exempt xfers
CG67043 · Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline
CG67044 · Gifts: Inheritance Tax: accumulation/maintenance trusts
CG67045 · Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts
CG67046 · Gifts: Inheritance Tax: other gifts exempt from Inheritance Tax
CG67047 · Gifts: Inheritance Tax: where to find help and cases of doubt
CG67050 · Gifts: Inheritance Tax: Relief for Inheritance Tax paid
CG67054 · Gifts: Inheritance Tax: Relief for Inheritance Tax paid: hold-0ver claims under section 165 TCGA 1992
CG67055 · Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT
CG67064 · Gifts: Inheritance Tax: Finance Act 2004 changes: gifts to settlor-interested settlements and settlements that become settlor-interested: outline
CG67065 · Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee is settlor-interested settlement immediately after disposal
CG67065A · Gifts: Inheritance Tax: gifts to settlor-interested settlements: relevant individual has interest in settlement immediately after disposal: intermediate gifts
CG67066 · Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee becomes settlor-interested settlement before hold-over relief is obtained
CG67066A · Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed
CG67067 · Gifts: Inheritance Tax: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained
CG67067A · Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained
CG67068A · Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"
CG67068B · Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property
CG67068C · Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "relevant disposal", "clawback period", "material time"
CG67069 · Gifts: Inheritance Tax: claw back of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement
CG67070 · Gifts: Inheritance Tax: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments
CG67071 · Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule
CG67075 · Gifts: Inheritance Tax: gifts to certain settlements: information power
CG67090 · Gifts: Inheritance Tax: allowing hold-over relief
CG67130 · Gifts: hold-over relief: valuation: SP8 92
CG67130P · Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: valuations
CG67131 · Gifts: hold-over relief: valuations: procedure
CG67132 · Gifts: hold-over relief: valuations: trustee as donees
CG67140 · Gifts: hold-over relief: actual consideration passes
CG67141 · Gifts: hold-over relief: valuations: no SP8 92 claim or completed HS295
CG67142 · Gifts: hold-over relief: valuations: cases excluded from SP8 92
CG67170 · Gifts: hold-over relief: general points
CG67170P · Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: general points
CG67173 · Gifts: hold-over relief: form CG 130
CG67191 · Gifts: Tax: hold-over relief
CG67192 · Gifts: hold-over relief: consideration
CG67270 · Gifts: hold-over relief: recovering the gain: introduction
CG67270P · Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: recovering the gains
CG67286 · Gifts: hold-over relief: recovering held-over gain: procedures
CG67320 · Gifts: hold-over relief: employment abroad
CG67340 · Gifts: hold-over relief: assessing the donee
CG67360 · Gifts: hold-over relief: assessing the donor
CG67500P · Reliefs: charities and Capital Gains Tax: introduction
CG67510 · Capital Gains Tax: Charities and CGT
CG67510P · Reliefs: charities and Capital Gains Tax: Capital Gains Tax
CG67515 · Charities: gifts to charities
CG67530P · Reliefs: charities and Capital Gains Tax: religious communities
CG67534 · Charities: religious communities: excess allowable figure: carry forward
CG67600P · Reliefs: registered trade unions
CG67660 · Retirement benefits schemes: exempt approved schemes
CG67662 · Retirement benefits schemes: funds approved under ICTA88 S608
CG67663 · Retirement benefits schemes: exemption: other funds
CG67664 · Retirement benefits schemes: exemption: local authorities
CG67680 · Retirement benefits schemes: non-approved funds
CG67692 · Retirement benefits schemes: sickness, death and retirement benefits
CG67700 · Retirement benefits schemes: self-employed persons
CG67710 · Retirement benefits schemes: commutation of pension after retirement
CG69000P · Insurance
CG69030P · Insurance: policies covering risks of damage, loss or depreciation of assets
CG69031 · Insurance: risks of damage/loss/depreciation of assets
CG69200 · Appropriations to stock in trade
CG69200P · Capital Gains Manual: Businesses: Appropriations to and from stock in trade
CG69220 · Appropriations from stock in trade
CG70251 · Land: leases
CG70270 · Land: licences
CG70272 · Land: easements
CG70273 · Land: profits-a-prendre
CG70770P · Capital Gains Manual: Land: Leases: Leases and CGT: introduction
CG70771 · Leases: grant of a lease: part disposal
CG70773 · Leases: insurance receipts: short leases
CG70775 · Leases: example: sale of freehold and leaseback
CG70776 · Leases: example: sale of short lease and leaseback
CG70802 · Leases: granting of a lease: layout
CG70835 · Leases: granting of: recipient of reverse premium
CG70850 · Leases: granting of: payer of reverse premium
CG70901 · Leases: part of premium chargeable as income: example
CG70902 · Leases: part of premium chargeable as income: effect on CGT computation
CG70904 · Leases: property income: non-arm's length grant of lease: deemed premium
CG70905 · Leases: part of premium chargeable as income: deemed premium: example
CG70951 · Leases: freehold/long lease
CG70952 · Leases: freehold/long lease: example
CG70961 · Leases: grant of short lease out of freehold or long lease: allowable expenditure
CG70962 · Leases: example: grant of short lease out of freehold or long lease
CG71003 · Leases: grant of lease out of short lease: example
CG71005 · Leases: grant of lease out of short lease: example 1
CG71006 · Leases: grant of lease out of short lease: example 2
CG71011 · Leases: grant of lease out of short lease: sub-lease at higher rent
CG71015 · Leases: grant of lease out of short lease: part of land sub-let
CG71017 · Leases: grant of lease out of short lease: restriction of capital loss
CG71018 · Leases: grant of lease out of short lease: restriction of capital loss
CG71040 · Leases: grant of lease out of short lease: capital improvements by tenant
CG71144 · Short leases: disposal: allowable cost of acquisition
CG71147 · Short leases: disposal: enhancement expenditure
CG71160 · Short leases: disposal: 'period of ownership'
CG71162 · Short leases: disposal: indexation allowance
CG71163 · Short leases: disposal: wasting of allowable expenditure: part-years
CG71175 · Short leases: disposal: cases within CG71170: procedure
CG71243 · Leases: disposal of lease: following application of ESC D39
CG71264 · Leases: sum paid by tenant to procure surrender of lease
CG71280 · Leases: capital sum received by landlord for accepting surrender of lease
CG71353 · Leases: commutation of rent provided for in terms of lease
CG71360 · Leases: commutation of rent/variation of terms of lease: 6/4/96p
CG71400P · Capital Gains Manual: Land: Leases: Merger of leases
CG71401 · Leases: merger: allowable expenditure
CG71402 · Leases: merger: allowable expenditure
CG71403 · Leases: merger: allowable expenditure
CG71404 · Leases: merger: valuation at 6/4/65 or 31/3/82
CG71405 · Leases: merger: interaction with time- apportionment
CG71406 · Leases: merger: indexation allowance: disposals pre-29/6/92
CG71407 · Leases: merger: indexation allowance: disposals pre-29/6/92
CG71408 · Leases: merger: indexation allowance: disposals 29/6/92: ESC D42
CG71409 · Leases: merger: indexation allowance: disposals 29/6/92: ESC D42
CG71410 · Leases: merger: indexation allowance: disposals 29/6/92: ESC D42
CG71411 · Leases: merger: indexation allowance: disposals 29/6/92: ESC D42
CG71420 · Leases: merger: example: merger of leases: disposal pre-29/6/92
CG71421 · Leases: merger: disposal pre-29/6/92: original lease held at 6/4/65
CG71422 · Leases: merger of leases: disposal 29/6/92+: ESC D42
CG71423 · Leases: merger of leases: disposal 29/6/92+: ESC D42
CG71700P · Capital Gains Manual: Land: Mineral leases and royalties: Mineral royalties
CG71702 · Mineral royalties: treatment of royalties as chargeable gains
CG71711 · Mineral royalties: application to Northern Ireland
CG71720 · Mineral royalties: valuations
CG71740P · Capital Gains Manual: Land: Mineral leases and royalties: Mineral leases: terminal loss relief
CG71742 · Mineral leases: terminal loss relief: persons eligible to claim
CG71750 · Mineral leases: terminal loss relief: expiry or termination of lease
CG71751 · Mineral leases: terminal loss relief: effect of claim
CG71757 · Mineral leases: terminal loss relief: example
CG71770 · Mineral leases: terminal loss relief: disposal of land
CG71800P · Capital Gains Manual: Land: Part-disposals of land: General rules regarding part-disposals of land
CG71801 · Land: part-disposals: TCGA92 S42
CG71802 · Land: part-disposals: compulsory purchase orders
CG71803 · Land: part-disposals: strict legal position
CG71804 · Land: part-disposals: single acquisition of land
CG71805 · Land: part-disposals: blocks of properties and flats
CG71806 · Land: part-disposals: blocks of properties and flats
CG71807 · Land: part-disposals: estates comprising `natural' units
CG71810 · Land: part-disposals: composite disposals
CG71820 · Land: part-disposals: unit of valuation
CG71821 · Land: part-disposals: example
CG71830 · Land: part-disposals: part-disposals and 6/4/65 elections
CG71831 · Land: part-disposals: part-disposals and rebasing
CG71832 · Land: part-disposal as part of a series of transactions
CG71850P · Capital Gains Manual: Land: Part-disposals of land: Special practice relating to part-disposals of land
CG71851 · Land: part-disposals: special practice: general
CG71852 · Land: part-disposals: formula in TCGA92 S42
CG71853 · Land: part-disposals: example
CG71854 · Land: part-disposals: formula in TCGA92 S42
CG71855 · Land: part-disposals: TCGA92 S242 or TCGA92 S243 previously applied
CG71856 · Land: part-disposals: example
CG71857 · Land: part-disposals: interaction with 6/4/65 valuations
CG71858 · Land: part-disposals: procedure
CG71859 · Land: part-disposals: procedure
CG71860 · Land: part-disposals: procedure
CG71861 · Land: part-disposals: procedure
CG71862 · Land: part-disposals: procedure
CG71870P · Capital Gains Manual: Land: Part-disposals of land: 'Small' part-disposals of land
CG71871 · Land: small part-disposals: general
CG71872 · Land: small part-disposals: consideration exceeds allowable expenditure
CG71873 · Land: small part-disposals: example
CG71874 · Land: small part-disposals: rebasing rules applied on later disposal
CG71875 · Land: small part-disposals: definition of `holding'
CG71876 · Land: small part-disposals: indexation allowance
CG71877 · Land: small part-disposals: time limit for election
CG72000P · Capital Gains Manual: Land: Part-disposals of land: Value shifting
CG72001 · Land: part-disposals: value shifting: introduction
CG72002 · Land: part-disposals: value shifting: application of TCGA92 S29
CG72003 · Land: part-disposals: Value shifting: effect of TCGA92 S29
CG72004 · Land: part-disposals: Value shifting: effect of TCGA92 S29
CG72010 · Land: part-disposals: value shifting: xfer value from tenant to landlord
CG72011 · Land: part-disposals: value shifting: xfer value from tenant to landlord
CG72012 · Land: part-disposals: value shifting: example
CG72020 · Land: part-disposals: value shifting: removal of right over asset
CG72021 · Land: part-disposals: value shifting: removal of right over asset
CG72102 · Land: compulsory purchase of land: date of disposal
CG72103 · Land: compulsory purchase: prior to introduction of SA
CG72104 · Land: compulsory purchase: after introduction of SA
CG72105 · Land: compulsory purchase: prior to SA: general vesting declaration
CG72110 · Land: compulsory purchase of land: revenue/capital elements
CG72111 · Land: compulsory purchase of land: revenue/capital elements
CG72112 · Land: compulsory purchase of land: revenue/capital elements
CG72113 · Land: compulsory purchase of land: revenue/capital elements
CG72114 · Land: compulsory purchase of land: apportionment
CG72115 · Land: compulsory purchase of land: amount for land
CG72116 · Land: compulsory purchase of land: amount for disturbance
CG72117 · Land: compulsory purchase of land: amount for disturbance
CG72118 · Land: compulsory purchase of land: amount for disturbance
CG72119 · Land: compulsory purchase of land: amount for severance
CG72120 · Land: compulsory purchase of land: amount for severance
CG72150 · Land: compulsory purchase of land: SP 18/6/79
CG72201 · Land: compulsory purchase of land: small part-disposals: conditions
CG72202 · Land: compulsory purchase of land: small part-disposals: advertising/otherwise
CG72203 · Land: compulsory purchase of land: definition of holding
CG72204 · Land: compulsory purchase of land: time limit for claim
CG72300P · Capital Gains Manual: Land: Compensation payments to displaced tenants: General
CG72310 · Compensation: displaced tenants: general: types of tenancies
CG72311 · Compensation: displaced tenants: is compensation chargeable
CG72312 · Compensation: displaced tenants: is compensation chargeable
CG72313 · Compensation: displaced tenants: statutory compensation
CG72314 · Compensation: displaced tenants: statutory compensation
CG72315 · Compensation: displaced tenants: statutory compensation
CG72328P · Land: compensation payments to displaced tenants: business tenancies
CG72329 · Compensation: displaced tenants: business tenancies: general
CG72330 · Compensation: displaced tenants: business tenancies: general
CG72331 · Compensation: displaced tenants: business tenancies: general
CG72332 · Compensation: displaced tenants: business tenancies: security of tenure
CG72333 · Compensation: displaced tenants: grounds for refusal to grant new tenancy
CG72334 · Compensation: displaced tenants: business tenancies: right to compensation
CG72335 · Compensation: displaced tenants: business tenancies: right to compensation
CG72350 · Compensation: displaced tenants: is compensation chargeable CGT
CG72351 · Compensation: displaced tenants: business tenancies
CG72352 · Compensation: displaced tenants: Drummond v Brown 58TC67
CG72360 · Compensation: displaced tenants: business tenancies: entitlement
CG72361 · Compensation: displaced tenants: business: court application/new tenancy
CG72362 · Compensation: displaced tenants: business tenancies: no court application
CG72363 · Compensation: displaced tenants: business tenancies: exempt compensation
CG72364 · Compensation chargeable: displaced tenants: business tenancies
CG72365 · Compensation: displaced tenant: business tenancy: terminated by agreement
CG72366 · Compensation displaced tenants: business tenancies
CG72380P · Capital Gains Manual: Land: Compensation payments to displaced tenants: Agriculture tenancies
CG72381 · Compensation: displaced tenants: agricultural: AHA 1986
CG72382 · Compensation displaced tenants: agricultural: Scotland/N I
CG72383 · Compensation: displaced tenants: agricultural: ATA 1995 farm tenancy
CG72384 · Compensation: displaced tenants: agricultural: security of tenure
CG72385 · Compensation: displaced tenants: agricultural
CG72386 · Compensation: displaced tenants: agricultural: grounds for termination
CG72387 · Compensation: displaced tenants: agricultural tenancies
CG72388 · Compensation: displaced tenants: agricultural: right to compensation
CG72389 · Compensation: displaced tenants: agricultural: amount of compensation
CG72400 · Compensation: displaced tenants: agricultural: chargeable to CGT
CG72401 · Compensation: displaced tenants: agricultural: chargeable to CGT
CG72402 · Compensation: displaced tenants: agricultural: Exempt compensation
CG72403 · Compensation: displaced tenants: agricultural
CG72410 · Compensation: displaced tenants: agricultural: tenants improvements
CG72420 · Compensation: displaced tenants: agricultural: computation: 31/3/82 value
CG72421 · Compensation: displaced tenants: agricultural: computation: 31/3/82 value
CG72422 · Compensation: displaced tenants: agricultural tenancies: wasting asset
CG72423 · Compensation: displaced tenants: agricultural tenancies: wasting asset
CG72424 · Compensation: displaced tenants: agricultural tenancies: wasting asset
CG72430 · Compensation: displaced tenants: compensation for loss of milk quota
CG72450P · Capital Gains Manual: Land: Compensation payments to displaced tenants: Tenancies of licenced premises
CG72451 · Compensation: displaced tenants: licensed premises
CG72452 · Compensation: displaced tenants: licensed premises
CG72453 · Compensation: displaced tenants: licensed premises: background
CG72454 · Compensation: displaced tenants: licensed premises: Brewers Code
CG72460 · Compensation: displaced tenants: licensed premises: compensation payments
CG72461 · Compensation: displaced tenants: licensed premises: compensation payments
CG72462 · Compensation: displaced tenants: licensed premises: compensation payments
CG72463 · Compensation: displaced tenants: licensed premises: compensation payments
CG72464 · Compensation: displaced tenants: licensed premises: compensation payments
CG72470 · Compensation: displaced tenants: licensed premises: computation
CG72471 · Compensation: displaced tenants: licensed premises: computation
CG72472 · Compensation: displaced tenants: licensed premises: computation
CG72473 · Compensation: displaced tenants: licensed premises: private residence
CG72500P · Capital Gains Manual: Land: Compensation payments to displaced tenants: Exempt compensation payments to farmers
CG72501 · Compensation: displaced tenants: exempt payments to farmers
CG72601 · Land: development value: introduction
CG72603 · Land: development value: meaning of `land with development value'
CG72604 · Land: development value: meaning of `land with development value'
CG72605 · Land: development value: meaning of `land with development value'
CG72606 · Land: development value: `current use value'
CG72607 · Land: development value: `material development'
CG72608 · Land: development value: `material development'
CG72609 · Land: development value: `material development'
CG72620 · Land: development value: restriction of gain or loss
CG72621 · Land: development value: part-disposals
CG72622 · Land: development value: further disposal after rule in CG72602 applied
CG72640 · Land: development value: development value suspected
CG72800P · Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Introduction
CG72805 · Land: disposals: ascertainable deferred consideration
CG72810 · Land: disposals: proceeds lent back to purchaser
CG72830P · Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Extra-statutory concession D18
CG72832 · Land: disposals: ESC D18: example
CG72833 · Land: disposals: ESC D18 does not apply
CG72850P · Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Unascertainable deferred consideration
CG72852 · Land: disposals: unascertainable deferred consideration: part chargeable as income
CG72854 · Land: disposals: unascertainable deferred consideration: first intention
CG72856 · Land: disposals: unascertainable deferred consideration: part chargeable as capital gain
CG72857 · Land: disposals: unascertainable deferred consideration: example where part charged as income
CG72870 · Land: disposals: unascertainable deferred consideration: computation of capital gain
CG72880 · Land: disposals: unascertainable deferred consideration: valuation
CG72881 · Land: disposals: unascertainable deferred consideration: request for valuation
CG72890 · Land: disposals: unascertainable deferred consideration: future amounts
CG73000P · Capital Gains Manual: Land: Relief on exchange of joint interests in land
CG73002 · Land: exchange of joint interests: conditions for relief
CG73005 · Land: exchange of joint interests: definition of terms
CG73007 · Land: exchange of joint interests: roll - over relief
CG73008 · Land: exchange of joint interests: examples
CG73010 · Land: exchange of joint interests: excluded land
CG73013 · Land: exchange of joint interests: milk quotas
CG73015 · Land: exchange of joint interests: ESC D26
CG73017 · Land: exchange of joint interests: calculation of relief
CG73020 · Land: exchange of joint interests: private residences
CG73022 · Land: exchange of joint interests: spouses or civil partners
CG73025 · Land: exchange of joint interests: exchanges of unequal value
CG73030 · Land: exchange of joint interests: milk and potato quota
CG73100P · Capital Gains Manual: Land: Housing associations
CG73110 · Housing associations: disposals by
CG73130 · Housing associations: gifts to housing associations
CG73150 · Housing associations: housing action trusts
CG73500P · Capital Gains Manual: Land: Furnished holiday lettings
CG73503 · Furnished holiday lettings: trade purposes throughout chargeable period
CG73507 · Furnished holiday lettings: other points
CG73636 · CG73636 - Dwellings subject to ATED: computation of gains and losses: Cases 3, 2, or 1 apply
CG73700P · Capital Gains Manual: Land: Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015: Introduction
CG73708 · Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015: Introduction: Structure of manual
CG73996C · Non-resident capital gains from 6 April 2019: UK property rich collective investment vehicles: Overview of the rules for collective investment vehicles
CG73996E · Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: Definitions
CG73996L · Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: The transparency and exemption elections
CG73997C · Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: The exemption election - Qualifying conditions
CG73997E · Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: The exemption election: Making & revoking an election, and effect of election
CG73997L · Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: Meaning of wholly owned and almost wholly owned
CG73997N · Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: Reporting requirements
CG73999P · UK property rich collective investment vehicles: Genuine Diversity of Ownership
CG74000P · Capital Gains Manual: Land: Land valuation procedures: Introduction
CG74010 · Land: valuation: introduction: land includes buildings
CG74012 · Land: valuation: introduction: interests in land
CG74020 · Land: valuation: introduction: Valuation Office Agency
CG74022 · Land: valuation: introduction: land in Northern Ireland
CG74024 · Land: valuation: introduction: VOA advice must be relied on
CG74026 · Land: valuation: introduction: Valuation Office Agency: assistance and advice
CG74028 · Land: valuation: introduction: valuations must be referred to Valuation Office Agency
CG74031 · Land: valuation: introduction: other valuation considerations
CG74032 · Land: valuation: introduction: post transaction valuation check
CG74050P · Capital Gains Manual: Land: Land valuation procedures: Valuations which must be referred to the Valuation Office Agency
CG74060 · Land: valuation: Valuation Office Agency: all other valuations to be referred
CG74061 · Land: valuation: Valuation Office Agency: full information must be provided
CG74080 · Land: valuation: Valuation Office Agency: multiple land valuation scheme
CG74082 · Land: valuation: Valuation Office Agency: multiple land valuation scheme
CG74100 · Land: valuation: Valuation Office Agency: small valuations: de minimis limit
CG74102 · Land: valuation: Valuation Office Agency: small valuations: no need to refer
CG74105 · Land: valuation: Valuation Office Agency: small valuations: no need to refer
CG74150P · Capital Gains Manual: Land: Land valuation procedures: Apportionments
CG74152 · Land: valuation: apportionments: amount and method of apportionment
CG74200P · Capital Gains Manual: Land: Land valuation procedures: Basis of valuation
CG74220 · Land: valuation: basis of valuation: land held subject to tenancy
CG74240 · Land: valuation: undivided shares: types of interest in land
CG74241 · Land: valuation: undivided shares: interest in entirety
CG74243 · Land: valuation: undivided shares: interest in undivided share
CG74244 · Land: valuation: undivided shares: exceptions
CG74249 · Land: valuation: spouses or civil partners holding land in undivided shares
CG74250 · Land: valuation: undivided shares: example
CG74251 · Land: valuation: undivided shares: report to Valuation Office Agency
CG74300P · Capital Gains Manual: Land: Land valuation procedures: Form CG20 and valuation office procedures
CG74320 · Land: valuation: when to use form CG 20
CG74323 · Land: valuation: when not to use a CG 20
CG74325 · Land: valuation: pre-enquiry risk valuations
CG74330 · Land: valuation: completion of form CG 20
CG74331 · Land: valuation: CG 20: description of property to be valued
CG74332 · Land: valuation: CG 20: description of property to be valued: buildings
CG74338 · Land: valuation: CG 20: description of property disposed of
CG74350 · Land: valuation: CG 20: description of taxpayers interest
CG74351 · Land: valuation: CG 20: description of taxpayers interest
CG74353 · Land: valuation: CG 20: plan of property
CG74354 · Land: valuation: CG 20: leasehold property
CG74356 · Land: valuation: CG 20: valuations required
CG74358 · Land: valuation: CG 20: apportionment cases only
CG74360 · Land: valuation: CG 20: other available information - tax effect
CG74365 · Land: valuation: CG 20: other available information
CG74381 · Land: valuation: CG 20: when to ask for ‘not negotiated’ valuation
CG74382 · Land: valuation: CG 20: ‘not negotiated’ valuation: time limit
CG74384 · Land: valuation: CG 20: ‘not negotiated’ valuation
CG74400 · Land: valuation: ‘not negotiated’ valuation: VOA report
CG74430 · Land: valuation: when and how to ask for a negotiated valuation
CG74434 · Land: valuation: action by Valuation Office Agency: receipt of request for negotiated valuation
CG74450 · Land: valuation: negotiated valuation
CG74500P · Capital Gains Manual: Land: Land valuation procedures: Valuations reported unagreed
CG74503 · Land: valuation: unagreed: referral to Lands Tribunal
CG74512 · Land: valuation: unagreed: no possible tax effect
CG74520 · Land: valuation: unagreed: current tax effect
CG74521 · Land: valuation: unagreed: Lands Tribunal warning letter
CG74522 · Land: valuation: unagreed: Lands Tribunal warning letter
CG74530 · Land: valuation: unagreed: check of case for Lands Tribunal
CG74531 · Land: valuation: unagreed: check on form CG22
CG74533 · Land: valuation: unagreed: check not satisfactory
CG74534 · Land: valuation: unagreed: check satisfactory
CG74541 · Land: valuation: unagreed: report to Capital Gains Technical Group
CG74544 · Land: valuation: unagreed: action by Capital Gains Technical Group
CG74547 · Land: valuation: unagreed: further report to Capital Gains Technical Group
CG74550 · Land: valuation: unagreed: action by Capital Gains Technical Group
CG74551 · Land: valuation: unagreed: action by Capital Gains Technical Group
CG75800P · Capital Gains Manual: Land: Land valuation procedures: Valuations of land outside the United Kingdom
CG75810 · Land: valuation: land outside United Kingdom: procedure
CG75820 · Land: valuation: land outside United Kingdom: submission
CG76611 · Chattels: examples: jointly owned chattels
CG76612 · Chattels: examples: marginal relief
CG76613 · Chattels: examples: losses
CG76640 · Chattels: sets of assets: manuscripts and archives
CG76641 · Chattels: sets of assets: what Information to Include
CG76740 · Wasting assets: leases of other assets
CG76747 · Wasting assets: UK registered trademarks
CG76748 · Wasting assets: foreign trademarks
CG76907 · Wasting assets: other road vehicles
CG76910 · Wasting assets: ships and other vessels
CG76928 · Personalised car number plates: registrations
CG77002 · Valuation: fixed plant
CG77003 · Valuation: moveable plant
CG77004 · Valuation: help from SAV: ships etc: animals
CG77006 · Valuation: accepting valuations
CG77017 · Valuation: unagreed valuations: report by SAV
CG77018 · Valuation: unagreed valuations: report to Capital Gains Technical Group
CG77019 · Valuation: unagreed valuations: expert evidence
CG78405 · Foreign currency: amount assessable
CG78406 · Foreign currency: treatment of currency
CG78407 · Foreign currency: claims
CG99997 · Feedback
CG99998 · Technical Help For HMRC Staff
CG99999 · Other Guidance
CGUPDATE001 · Capital Gains Manual: update index
CGUPDATE110131 · Capital Gains Manual: recent changes
CGUPDATE110406 · Capital Gains Manual: recent changes
CGUPDATE110613 · Capital Gains Manual: recent changes
CGUPDATE110803 · Capital Gains Manual: recent changes
CGUPDATE110909 · Capital Gains Manual: recent changes
CGUPDATE111005 · Capital Gains Manual: recent changes
CGUPDATE111123 · Capital Gains Manual: recent changes
CGUPDATE120112 · Capital Gains Manual: recent changes
CGUPDATE120213 · Capital Gains Manual: recent changes
CGUPDATE120411 · Recent changes
CGUPDATE120516 · Capital Gains Manual - recent changes
CGUPDATE120717 · Capital Gains Manual - Recent changes
CGUPDATE120829 · Capital Gains: recent changes
CGUPDATE121023 · Capital Gains Manual: recent changes
CGUPDATE130424 · Recent changes
CGUPDATE130802 · Capital Gains Manual: recent changes
CGUPDATE130927 · Capital Gains Manual: recent changes
CGUPDATE131206 · Manual: recent changes
CGUPDATE140204 · Recent changes
CGUPDATE140328 · Recent changes
CGUPDATE140620 · Capital Gains Manual: recent changes
CGUPDATE140715 · Capital Gains Manual: recent changes
CGUPDATE140812 · Capital Gains Manual - recent changes
CGUPDATE140910 · Recent changes
CGUPDATE141009 · Recent changes
CGUPDATE141023 · Recent changes
CGUPDATE141118 · Capital Gains Manual - recent changes
CGUPDATE150112 · recent changes
CGUPDATE150205 · Recent changes
CGUPDATE150409 · Capital Gains Manual - recent changes
CJ73999J · UK property rich collective investment vehicles: Exemption election: reporting requirements

Capital Gains Manual
Computation: rounding

CG14206 | Computation: rounding

From HM Revenue & Customs · Capital Gains Manual

This page has been archived.