CG14480P - Capital Gains manual: introduction and computation: computation: consideration for disposal: contents

INTRODUCTION AND COMPUTATION

Computation

Consideration for disposal

1. CG14480

   Consideration for disposal: introduction
2. CG14500

   Consideration for disposal: meaning of consideration
3. CG14504

   Consideration for disposal: meaning of: right to series of payments
4. CG14507

   Consideration for disposal: meaning of consideration: rent charges
5. CG14530

   Consideration for disposal: market value rule
6. CG14540

   Consideration for disposal: market value rule: not at arm's length
7. CG14541

   Consideration for disposal: market value rule: at arm's length
8. CG14542

   Consideration for disposal: market value rule: subjective intention test
9. CG14543

   Consideration for disposal: market value rule: apply to each transaction
10. CG14544

    Consideration for disposal: market value: gratuitous benefit conferred
11. CG14545

    Consideration for disposal: market value rule: objective indicators
12. CG14546

    Consideration for disposal: market value rule: subjective intention test
13. CG14547

    Consideration for disposal: market value rule: control
14. CG14548

    Consideration for disposal: market value rule: share subscriptions
15. CG14549

    Consideration for disposal: market value rule: company reorganisations
16. CG14550

    Market value rule: acquisition no disposal: disposal no acquisition
17. CG14560

    Transactions between connected persons
18. CG14561

    Transactions between connected persons: clogged losses
19. CG14562

    Transactions between connected persons: gifts into certain settlements
20. CG14565

    Transactions between connected persons: subject to right/restriction
21. CG14570

    Transactions between connected persons: limitation to operation of S18
22. CG14580

    Connected persons
23. CG14584

    Connected persons: relatives
24. CG14590

    Connected persons: trustees
25. CG14596

    Connected persons: trustees: pension funds
26. CG14610

    Connected persons: partners
27. CG14620

    Connected persons: companies: and other companies
28. CG14622

    Connected persons: companies: 2 or more persons acting together to control
29. CG14623

    Connected persons: directors of a company
30. CG14627

    Connected persons: share disposal following asset transfer from
31. CG14650

    Assets disposed of: series of transactions: introduction
32. CG14653

    Assets disposed of: series of transactions: statutory provisions
33. CG14657

    Assets disposed of: series of transactions: portion of aggregate MV
34. CG14680

    Assets disposed of: assets acquired after series of transactions started
35. CG14700

    Assets disposed of: series of transactions: groups of companies
36. CG14701

    Assets disposed of: series of transactions: groups of companies
37. CG14702

    Assets disposed of: series of transactions: groups of companies
38. CG14710

    Assets disposed of: series of transactions: spouses or civil partners
39. CG14730

    Assets disposed of: series of transactions: assessments
40. CG14740

    Assets disposed of: series of transactions: approach
41. CG14770

    Assets disposed of: series of transactions: xfers at undervalue
42. CG14771

    Apportionment when assets disposed of in a series of transactions
43. CG14773

    Assets disposed of: series of transactions: apportionment
44. CG14780

    Assets disposed of: Series of transactions: liaison between districts
45. CG14781

    Assets disposed of: series of transactions: just and reasonable
46. CG14782

    Assets disposed of: series of transactions: apportionment techniques
47. CG14783

    Assets disposed of: series of transactions: market value
48. CG14787

    Assets disposed of: series of transactions: problems
49. CG14790

    Assets disposed of: series of transactions: capital allowances
50. CG14795

    Assets disposed of: series of xactions: composite sale/separate contracts
51. CG14800

    Contingent liabilities: what is a contingent liability?
52. CG14802

    Contingent liabilities: what is a contingent liability?
53. CG14804

    Contingent liabilities: TCGA92S49
54. CG14805

    Contingent liabilities: the effect of TCGA92S49
55. CG14807

    Contingent liabilities: the effect of TCGA92S49: negative consideration
56. CG14809

    Contingent liabilities: the effect of TCGA92S49: incidental costs
57. CG14815

    Contingent liabilities: warranties and representations
58. CG14818

    Contingent liabilities: warranties/representations: share exchanges
59. CG14821

    Contingent liabilities: warranties/representations: qualifying corporate
60. CG14825

    Contingent liabilities: indemnities