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Official guidance
Capital Gains Manual

CG76700P · Chattels and other assets: chattels and wasting assets: wasting assets

  • CG76700 · Wasting assets
  • CG76706 · Wasting assets: special rules
  • CG76721 · Wasting assets: chattels: CGT exemption
  • CG76722 · Wasting assets: use in another person's business
  • CG76723 · Wasting assets: copyright
  • CG76724 · Wasting assets: franchises and licences
  • CG76725 · Wasting assets: goodwill
  • CG76730 · Wasting assets: leases
  • CG76744 · Wasting assets: settled property
  • CG76745 · Wasting assets: share warrants and other options
  • CG76746 · Wasting assets: trademarks
  • CG76772 · Wasting assets: computation: allowable acquisition cost
  • CG76775 · Wasting assets: computation: using the formula T(1)/L
  • CG76777 · Wasting assets: computation: allowable enhancement expenditure
  • CG76780 · Wasting assets: computation: using the T(2) formula
  • CG76791 · Wasting assets: computation: example 1 using T(1)/L
  • CG76792 · Wasting assets: computation: example 2: using the T(2) formula
  1. Chattels and other assets: chattels and wasting assets: contents
  2. Chattels and other assets: chattels and wasting assets: wasting assets: contents

CG76700P | Chattels and other assets: chattels and wasting assets: wasting assets: contents

From HM Revenue & Customs · Capital Gains Manual

Contents17 entries

  1. CG76700Wasting assets
  2. CG76706Wasting assets: special rules
  3. CG76721Wasting assets: chattels: CGT exemption
  4. CG76722Wasting assets: use in another person's business
  5. CG76723Wasting assets: copyright
  6. CG76724Wasting assets: franchises and licences
  7. CG76725Wasting assets: goodwill
  8. CG76730Wasting assets: leases
  9. CG76744Wasting assets: settled property
  10. CG76745Wasting assets: share warrants and other options
  11. CG76746Wasting assets: trademarks
  12. CG76772Wasting assets: computation: allowable acquisition cost
  13. CG76775Wasting assets: computation: using the formula T(1)/L
  14. CG76777Wasting assets: computation: allowable enhancement expenditure
  15. CG76780Wasting assets: computation: using the T(2) formula
  16. CG76791Wasting assets: computation: example 1 using T(1)/L
  17. CG76792Wasting assets: computation: example 2: using the T(2) formula
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