CG70200P | Land: land: introduction to Capital Gains Tax and land: contents
From HM Revenue & Customs · Capital Gains Manual
Contents17 entries
- CG70200Land: disposals of land: special rules
- CG70201Land: capital receipts chargeable to income tax or corporation tax
- CG70202Land: understanding the principles of land law
- CG70205Land: what is land?
- CG70207Land: what is land? Chattels & fixtures
- CG70220Land: 'real' property
- CG70223Land: land tenures
- CG70224Land: estates in land
- CG70229Land: land transferred to trustees
- CG70230Land: legal and beneficial interests in land
- CG70240Land: joint ownership of land
- CG70250Land: types of interest: leases, licences, easements, profits-à-prendre and commonhold
- CG70280Land: disposal of interest in land must be in writing
- CG70281Land: disposal of interest in land: form of the contract
- CG70291Land: disposal of interest in land: declaration of trust
- CG70295Land: disposal of interest in land: capital sums derived from assets
- CG70300Land: destruction of buildings