SolvedCG77700 | Europe: introduction - grants, quotas etc.
From HM Revenue & Customs · Capital Gains Manual
This guidance tells you about various topics which have their origin outside the United Kingdom. Many of these arise from the United Kingdom’s membership of the European Union (formerly the European (Economic) Community). In these instructions, the following abbreviations are used
EC: for the European Union (or its predecessors)
UK: for the United Kingdom
Defra - Department for Environment, Food and Rural Affaires (or the Scottish or Northern Irish equivalents).
The topics covered in this guidance are
The guidance is intended to give an introduction to certain quotas and other schemes and address certain key issues. It is not intended to be exhaustive. The guidance on quotas, see CG77800+, covers general principles that apply. Further background information on quotas and grants can be found in the Business Income Manual.
If you are dealing with a case which involves a topic not covered by these instructions, or elsewhere in the manual Capital Gains Technical Group will be happy to look at it if it cannot be resolved otherwise.
Guidance on cases involving compensation for confiscated property located outside the UK is at CG13055+