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CG14850P | Capital Gains manual: introduction and computation: computation: deferred consideration: contents

From HM Revenue & Customs · Capital Gains Manual

Contents38 entries

  1. CG14850Deferred consideration: introduction
  2. CG14870Deferred consideration: not instalments of capital sum: land development
  3. CG14871Deferred consideration: not instalment of capital sum: employment contract
  4. CG14873Deferred consideration: not instalments of a capital sum: income or capital receipts
  5. CG14881Deferred consideration: what is ascertainable
  6. CG14883Deferred consideration: Ascertainable but contingent
  7. CG14910Deferred consideration: ascertainable: payment by instalments: conditions and calculation
  8. CG14930Deferred consideration: ascertainable: consideration irrecoverable
  9. CG14933Deferred consideration: ascertainable: claims that consideration is irrecoverable
  10. CG14940Deferred consideration: unascertainable deferred payments
  11. CG14950Deferred consideration: unascertainable: assessable amount and valuation issues
  12. CG14970Deferred consideration: unascertainable: future payments when received
  13. CG14980Deferred consideration: unascertainable: example
  14. CG14990Deferred consideration: unascertainable: tax cases
  15. CG15020Deferred consideration: linked issues
  16. CG15080Deferred consideration: unascertainable: election for treatment of loss - introduction
  17. CG15081Deferred consideration: unascertainable: election for treatment of loss -outline of provisions
  18. CG15082Deferred consideration: unascertainable: election for treatment of loss - layout of guidance
  19. CG15083Deferred consideration: unascertainable: election for treatment of loss - basic requirements
  20. CG15084Deferred consideration: unascertainable: election for treatment of loss - rights - five specified conditions
  21. CG15085Deferred consideration: unascertainable: election for treatment of loss - further specified conditions - Condition 1
  22. CG15086Deferred consideration: unascertainable: election for treatment of loss - further specified conditions - Condition 2
  23. CG15087Deferred consideration: unascertainable: election for treatment of loss - Condition 1 - chargeable gain postponed
  24. CG15088Deferred consideration: unascertainable: election for treatment of loss - within the charge to CGT for the year of the loss
  25. CG15089Deferred consideration: unascertainable: election for treatment of loss - right to unascertainable consideration defined
  26. CG15090Deferred consideration: unascertainable: election for treatment of loss - temporary non-residents
  27. CG15100Deferred consideration: unascertainable: election for treatment of loss - effect of election under section 279A
  28. CG15101Deferred consideration: unascertainable: election for treatment of loss - first year limit
  29. CG15104Deferred consideration: unascertainable: election for treatment of loss - loss exceeds first year limit
  30. CG15105Deferred consideration: unascertainable: election for treatment of loss - later eligible years
  31. CG15106Deferred consideration: unascertainable: election for treatment of loss - effect of restriction of loss set-off
  32. CG15107Deferred consideration: unascertainable: election for treatment of loss - examples of set off of losses
  33. CG15110Deferred consideration: unascertainable: election for treatment of loss - example - gains and losses accruing in years later than the year of disposal of the asset
  34. CG15120Deferred consideration: unascertainable: election for treatment of loss - necessary adjustments
  35. CG15121Deferred consideration: unascertainable: election for treatment of loss - elections under section 279A
  36. CG15122Deferred consideration: unascertainable: election for treatment of loss - information to be provided in the notice of election
  37. CG15123Deferred consideration: unascertainable: election for treatment of loss - interaction with TCGA92/S138A
  38. CG15130Deferred consideration: cost to purchaser for deferred consideration