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Official guidance
Capital Gains Manual

CG73997P · Land: Non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: transparency election

  • CG73997S · UK property rich collective investment vehicles: Transparency election: Overview
  • CG73997V · UK property rich collective investment vehicles: Transparency election: How and when the transparency election must be made
  • CG73997Y · UK property rich collective investment vehicles: Transparency election: Effect of the transparency election on the CIV
  • CG73998A · UK property rich collective investment vehicles: Transparency election: Effect of the transparency election on the investors
  • CG73998D · UK property rich collective investment vehicles: Transparency election: Interaction of the transparency election with rebasing rules in TCGA92/SCH4AA
  1. Capital Gains Manual
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  3. /Non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: contents 

CG73997P | Land: Non-resident chargeable gains (NRCG): UK property rich collective investment vehicles: transparency election: contents

From HM Revenue & Customs · Capital Gains Manual

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Contents5 entries

  1. CG73997SUK property rich collective investment vehicles: Transparency election: Overview
  2. CG73997VUK property rich collective investment vehicles: Transparency election: How and when the transparency election must be made
  3. CG73997YUK property rich collective investment vehicles: Transparency election: Effect of the transparency election on the CIV
  4. CG73998AUK property rich collective investment vehicles: Transparency election: Effect of the transparency election on the investors
  5. CG73998DUK property rich collective investment vehicles: Transparency election: Interaction of the transparency election with rebasing rules in TCGA92/SCH4AA
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