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Official guidance

Capital Gains Manual

CG21000P · Capital Gains manual: individuals: rates of tax

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CG21000 · Rates of tax: introduction
CG21204 · Rates of tax: Available basic rate band
CG21205 · Rates of tax: from 23 June 2010 onwards: example
CG21210 · Rates of tax: from 23 June 2010 onwards: example including Business Asset Disposal Relief
CG21220 · Rates of tax: from 23 June 2010 onwards: extending the basic rate band
CG21230 · Rates of tax: from 23 June 2010 onwards: special cases
CG21240 · Rates of tax: transitional rules for 2010-11
CG21245 · Rates of tax: 2010-11: example of transitional rule: gains accruing before 23 June 2010
CG21250 · Rates of tax: 2010-11: example of transitional rule: temporary non-residence

Capital Gains Manual
Capital Gains manual: individuals: rates of tax: contents

CG21210 | Rates of tax: from 23 June 2010 onwards: example including Business Asset Disposal Relief

From HM Revenue & Customs · Capital Gains Manual

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