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Contents

Official guidance
Capital Gains Manual

CG21000P · Capital Gains manual: individuals: rates of tax

  • 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
  1. Capital Gains manual: individuals: rates of tax: contents
  2. Rates of tax: from 23 June 2010 onwards: special cases

CG21230 | Rates of tax: from 23 June 2010 onwards: special cases

From HM Revenue & Customs · Capital Gains Manual

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