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Contents

Official guidance

Capital Gains Manual

CG14250P · Capital Gains manual: introduction and computation: computation: date of disposal

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CG14261 · Introduction and computation: computation: date of disposal: disposals under contract
CG14295 · Introduction and computation: computation: date of disposal: notification, assessment and claim time limits for disposals under contract
CG14260 · Computation: rules determining date of disposal
CG14262 · Computation: date of disposal: oral contracts
CG14270 · Computation: date of disposal: conditional and unconditional contracts
CG14275 · Computation: date of disposal: options

Capital Gains Manual
Capital Gains manual: introduction and computation: computation: date of disposal: contents

CG14260 | Computation: rules determining date of disposal

From HM Revenue & Customs · Capital Gains Manual

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