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Official guidance
Capital Gains Manual

CG70700P · Land: leases: introduction

  • CG70700 · Leases: introduction: Leases of land in the UK - Introduction to the Guidance
  • CG70702 · Leases: introduction: effect of differences in land law
  • CG70703 · Leases: introduction: what is a lease of land?
  • CG70706 · Leases: introduction: grant of occupation rent-free
  • CG70720 · Leases: introduction: duration of a lease
  • CG70721 · Leases: introduction: annual tenancies
  • CG70722 · Leases: introduction: duration of a lease: special rules
  • CG70728 · Leases: introduction: duration of agricultural tenancies
  • CG70750 · Leases: introduction: definition of 'lease'
  • CG70751 · Leases: introduction: other definitions relating to leases
  • CG70752 · Leases: introduction: long and short leases
  • CG70770 · Leases: grant of a lease: part disposal
  • CG70772 · Leases: insurance receipts: short leases
  • CG70774 · Leases: sale and leaseback
  • CG70777 · Leases: sale with right to reconveyance
  1. Land: leases: contents
  2. Land: leases: introduction: contents

CG70700P | Land: leases: introduction: contents

From HM Revenue & Customs · Capital Gains Manual

Contents15 entries

  1. CG70700Leases: introduction: Leases of land in the UK - Introduction to the Guidance
  2. CG70702Leases: introduction: effect of differences in land law
  3. CG70703Leases: introduction: what is a lease of land?
  4. CG70706Leases: introduction: grant of occupation rent-free
  5. CG70720Leases: introduction: duration of a lease
  6. CG70721Leases: introduction: annual tenancies
  7. CG70722Leases: introduction: duration of a lease: special rules
  8. CG70728Leases: introduction: duration of agricultural tenancies
  9. CG70750Leases: introduction: definition of 'lease'
  10. CG70751Leases: introduction: other definitions relating to leases
  11. CG70752Leases: introduction: long and short leases
  12. CG70770Leases: grant of a lease: part disposal
  13. CG70772Leases: insurance receipts: short leases
  14. CG70774Leases: sale and leaseback
  15. CG70777Leases: sale with right to reconveyance
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