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CG14480P | Capital Gains manual: introduction and computation: computation: consideration for disposal: contents

From HM Revenue & Customs · Capital Gains Manual

Contents57 entries

  1. CG14480Consideration for disposal: introduction
  2. CG14500Consideration for disposal: meaning of consideration
  3. CG14504Consideration for disposal: meaning of: right to series of payments
  4. CG14507Consideration for disposal: meaning of consideration: rent charges
  5. CG14530Consideration for disposal: market value rule
  6. CG14540Consideration for disposal: market value rule: not at arm's length
  7. CG14541Consideration for disposal: market value rule: at arm's length
  8. CG14542Consideration for disposal: market value rule: subjective intention test
  9. CG14543Consideration for disposal: market value rule: apply to each transaction
  10. CG14544Consideration for disposal: market value: gratuitous benefit conferred
  11. CG14545Consideration for disposal: market value rule: objective indicators
  12. CG14546Consideration for disposal: market value rule: subjective intention test
  13. CG14547Consideration for disposal: market value rule: control
  14. CG14548Consideration for disposal: market value rule: share subscriptions
  15. CG14549Consideration for disposal: market value rule: company reorganisations
  16. CG14550Market value rule: acquisition no disposal: disposal no acquisition
  17. CG14560Transactions between connected persons
  18. CG14561Transactions between connected persons: clogged losses
  19. CG14562Transactions between connected persons: gifts into certain settlements
  20. CG14565Transactions between connected persons: subject to right/restriction
  21. CG14570Transactions between connected persons: limitation to operation of S18
  22. CG14580Connected persons
  23. CG14584Connected persons: relatives
  24. CG14590Connected persons: trustees
  25. CG14596Connected persons: trustees: pension funds
  26. CG14610Connected persons: partners
  27. CG14620Connected persons: companies: and other companies
  28. CG14622Connected persons: companies: 2 or more persons acting together to control
  29. CG14623Connected persons: directors of a company
  30. CG14627Connected persons: share disposal following asset transfer from
  31. CG14650Assets disposed of: series of transactions: introduction
  32. CG14653Assets disposed of: series of transactions: statutory provisions
  33. CG14657Assets disposed of: series of transactions: portion of aggregate MV
  34. CG14680Assets disposed of: assets acquired after series of transactions started
  35. CG14700Assets disposed of: series of transactions: groups of companies
  36. CG14710Assets disposed of: series of transactions: spouses or civil partners
  37. CG14730Assets disposed of: series of transactions: assessments
  38. CG14740Assets disposed of: series of transactions: approach
  39. CG14770Introduction and computation: computation: consideration for disposal: assets disposed of - series of transactions - transfers at undervalue
  40. CG14771Introduction and computation: computation: consideration for disposal: apportionment when assets disposed of in a series of transactions
  41. CG14773Assets disposed of: series of transactions: apportionment
  42. CG14780Assets disposed of: Series of transactions: liaison between districts
  43. CG14781Assets disposed of: series of transactions: just and reasonable
  44. CG14782Assets disposed of: series of transactions: apportionment techniques
  45. CG14783Assets disposed of: series of transactions: market value
  46. CG14787Assets disposed of: series of transactions: problems
  47. CG14790Assets disposed of: series of transactions: capital allowances
  48. CG14795Assets disposed of: series of transactions: composite sale/separate contracts
  49. CG14800Contingent liabilities: what is a contingent liability?
  50. CG14804Contingent liabilities: TCGA92 S49
  51. CG14805Contingent liabilities: the effect of TCGA92 S49
  52. CG14807Contingent liabilities: the effect of TCGA92 S49: negative consideration
  53. CG14809Contingent liabilities: the effect of TCGA92 S49: incidental costs
  54. CG14815Contingent liabilities: warranties and representations
  55. CG14818Contingent liabilities: warranties/representations: share exchanges
  56. CG14821Contingent liabilities: warranties/representations: qualifying corporate bonds
  57. CG14825Contingent liabilities: indemnities