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Official guidance
Capital Gains Manual

CG70200P · Land: land: introduction to Capital Gains Tax and land

  • CG70200 · Land: disposals of land: special rules
  • CG70201 · Land: capital receipts chargeable to income tax or corporation tax
  • CG70202 · Land: understanding the principles of land law
  • CG70205 · Land: what is land?
  • CG70207 · Land: what is land? Chattels & fixtures
  • CG70220 · Land: 'real' property
  • CG70223 · Land: land tenures
  • CG70224 · Land: estates in land
  • CG70229 · Land: land transferred to trustees
  • CG70230 · Land: legal and beneficial interests in land
  • CG70240 · Land: joint ownership of land
  • CG70250 · Land: types of interest: leases, licences, easements, profits-à-prendre and commonhold
  • CG70280 · Land: disposal of interest in land must be in writing
  • CG70281 · Land: disposal of interest in land: form of the contract
  • CG70291 · Land: disposal of interest in land: declaration of trust
  • CG70295 · Land: disposal of interest in land: capital sums derived from assets
  • CG70300 · Land: destruction of buildings
  1. Land: land: contents
  2. Land: land: introduction to Capital Gains Tax and land: contents

CG70200P | Land: land: introduction to Capital Gains Tax and land: contents

From HM Revenue & Customs · Capital Gains Manual

Contents17 entries

  1. CG70200Land: disposals of land: special rules
  2. CG70201Land: capital receipts chargeable to income tax or corporation tax
  3. CG70202Land: understanding the principles of land law
  4. CG70205Land: what is land?
  5. CG70207Land: what is land? Chattels & fixtures
  6. CG70220Land: 'real' property
  7. CG70223Land: land tenures
  8. CG70224Land: estates in land
  9. CG70229Land: land transferred to trustees
  10. CG70230Land: legal and beneficial interests in land
  11. CG70240Land: joint ownership of land
  12. CG70250Land: types of interest: leases, licences, easements, profits-à-prendre and commonhold
  13. CG70280Land: disposal of interest in land must be in writing
  14. CG70281Land: disposal of interest in land: form of the contract
  15. CG70291Land: disposal of interest in land: declaration of trust
  16. CG70295Land: disposal of interest in land: capital sums derived from assets
  17. CG70300Land: destruction of buildings
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