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CG73600P | Land: Capital Gains Tax on assets subject to annual tax on enveloped dwellings (ATED): disposals from 6 April 2013 to 5 April 2019: contents

From HM Revenue & Customs · Capital Gains Manual

Contents29 entries

  1. CG73600Dwellings subject to ATED: introduction: Budget 2012
  2. CG73601Dwellings subject to ATED: introduction: ATED - general outline
  3. CG73602Dwellings subject to ATED: introduction: capital gains tax charge - general outline
  4. CG73610Dwellings subject to ATED: main statutory provisions
  5. CG73611Dwellings subject to ATED: persons chargeable under TCGA92/S2B
  6. CG73612Dwellings subject to ATED: persons chargeable: individuals etc with ‘indirect’ interests in residential property
  7. CG73616Dwellings subject to ATED: disposals chargeable under TCGA92/S2B
  8. CG73617Dwellings subject to ATED: relevant high value disposal: condition A - chargeable interest
  9. CG73618Dwellings subject to ATED: relevant high value disposal: condition B - single-dwelling interest
  10. CG73619Dwellings subject to ATED: relevant high value disposal: condition C - ATED charge
  11. CG73620Dwellings subject to ATED: relevant high value disposal: condition D - the threshold amount
  12. CG73625Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Dwellings subject to ATED: computation of gains and losses: general
  13. CG73626Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April 2013
  14. CG73628Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April of the relevant year - examples
  15. CG73632Dwellings subject to ATED: computation of gains and losses: chargeable interests acquired after 5 April of the relevant year
  16. CG73634Dwellings subject to ATED: computation of gains and losses: chargeable interests acquired after 5 April of the relevant year - examples
  17. CG73636CG73636 - Dwellings subject to ATED: computation of gains and losses: Cases 3, 2, or 1 apply
  18. CG73638Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April of the relevant year: para 5 election applies
  19. CG73640Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April of the relevant year: para 5 election applies - example
  20. CG73642Dwellings subject to ATED: computation of gains and losses: Rule for certain disposals to which both ATED-related CGT and Non-Resident CGT relate
  21. CG73643Dwellings subject to ATED: computation of gains and losses: Rule for certain disposals to which both ATED-related CGT and Non-Resident CGT relate – examples
  22. CG73645Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved - general
  23. CG73650Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved - marginal relief for gains
  24. CG73655Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved - restriction on losses
  25. CG73660Dwellings subject to ATED: interaction with section 161 TCGA 1992 (assets appropriated to trading stock)
  26. CG73665Dwellings subject to ATED: interaction with TCGA92/S185 (exit charge on company leaving the UK)
  27. CG73667Dwellings subject to ATED: interaction with wasting assets rules
  28. CG73669Dwellings subject to ATED: interaction with capital allowances
  29. CG73670Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Dwellings subject to ATED: administration of capital gains tax (CGT) charge under TCGS92/S2B