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Contents

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: introduction to Capital Gains Tax and land: contents
  2. Land: disposal of interest in land: form of the contract

CG70281 | Land: disposal of interest in land: form of the contract

From HM Revenue & Customs · Capital Gains Manual

In order to be valid the contract must comply with the following rules,

  • it must include all the terms of the agreement in one document, or

  • if contracts are exchanged, each of the documents must be signed by, or on behalf of, each of the parties to the contract.

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