Updates: Capital Gains Manual
2024
Chargeable assets: legal and beneficial ownership
Page archived
Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
link to CG67856 reintroduced and additions to guidance highlighting where the trust does not yet exist exceeding 2/5ths requirement would be an event that is not within the reasonable control of trustees.
UK property rich collective investment vehicles: Exemption election: Making the exemption election
consent guidance updated for specific cases
Foreign currency: assets acquired or sold for currency
Update to confirm that HMRC does not provide a reference point for the exchange rate.
NRCG and the exemptions: Disposals from 6 April 2019: Other specific provisions
correct reference to FA19 now made.
Capital Gains Manual: update index
Page archived – Old legacy update page no longer required.
Clearer flagging of the different charging provisions and reporting requirements for CGT and Corporation Tax.
NRCG and the exemptions: Disposals from 6 April 2019: Introduction
Paragraph mentioning potential effects of the Corporate Capital Loss Restriction updated.
Share exchange: effect of TCGA92/S135: other consideration received
Link updated and example corrected.
2023
Capital Gains manual: introduction and computation: persons chargeable: summary: contents
Link to page CG10700 removed
Co.purchases own shares: capital treatment: Employee share schemes
Text amended to make it clear that all conditions in s1033 CTA10 need to be met for capital treatment. A couple of links added to make it clearer how to find out further information on 'irrecoverable' and 'RCAs'.
update to reflect process to allocate UTRs to investors
Insertion of reference to the timing requirements for filing and payment of CGT on UK residential property disposals.
Capital distributions: introduction
Text amended to make it clearer when a distribution is declared.
Several pages have been merged together.
Capital distributions: definitions
Page archived as merged with CG57800.
Valuation Office Agency procedures
guidance updated and redacted
archived pages deleted
archived page deleted
Company reconstructions: shareholder: TCGA92/S136: introduction
heading changed
Share exchange: TCGA92/S135: procedure
guidance updated
Company reconstructions: shareholder: TCGA92/S136: introduction
guidance updated
Company reconstructions: shareholder: TCGA92/S136: company office
Page archived
Oil exploration and exploitation: Large Business Oil & Gas Sector
Updating details of team to be referred to.
Company reconstructions: anti-avoidance provisions
guidance updated
Share exchange: anti-avoidance: clearance procedure
guidance updated
Share exchange: Share exchanges involving non-UK incorporated close companies
Page archived
Share exchange: TCGA92/S135: procedure
guidance updated
Share exchange: TCGA92/S135: anti-avoidance provisions apply
guidance updated
Share exchange: TCGA92/S135: company office
Page archived
Company reconstructions: TCGA92/S137 prevents TCGA92/S136 from applying
guidance updated
Company reconstructions: company: TCGA92 S139: anti-avoidance provisions and clearance procedure
guidance udpated
Private residence relief: ownership period: spouses or civil partners and legatees
guidance updated
Capital payments - accommodation – to 5 April 2017
guidance updated
Investors’ Relief: Meaning of receiving value
Table reformatted
team address redacted
Reliefs: Introduction and Order of Reliefs
guidance updated
Capital Gains Manual: Reliefs: contents
CG60201p deleted and replaced with CG60201
Capital Gains Manual: Reliefs: Introduction: contents
page archived
page archived
Intellectual Property Rights: copyright
Minor formatting update for accessibility
Groups: rebasing: elections out of kink test: takeovers: time limits
grammatical errors updated
Part 2 - Submitting returns through the CGT on UK Property Account: Introduction
guidance udpated
guidance updated
Capital Gains manual: introduction and computation: computation: capital allowances: contents
page CG154510 added
Capital allowances: part-disposals: example
page republished
Capital allowances: wasting assets qualifying for
page republished
Capital allowances: wasting assets qualifying in part for: example
page repubished
guidance updated
Contingent liabilities: the effect of TCGA92 S49
republished
Deferred consideration: ascertainable: claims that consideration is irrecoverable
republished page
Expenditure: enhancement expenditure
republished
Years before 2008-09 - unmatched capital payments - example 1
guidance updated
Securities: Accrued Income Scheme: general
guidance updated
Intellectual Property Rights: copyright
Republished
Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents
CG73999p deleted
republished
republsihed
UK property rich collective investment vehicles: Genuine Diversity of Ownership
Page archived
Tables reformatted
Expenditure: enhancement expenditure
republished
Intellectual Property Rights: copyright
Republished
Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents
page CG73999P deleted
Guidance updated
guidance updated
Intellectual Property Rights: copyright
Guidance update
Contingent liabilities: the effect of TCGA92 S49
Updated the page and added an example of how the time limit applies following feedback
Deferred consideration: ascertainable: claims that consideration is irrecoverable
An example of when the claim time limit runs from added to the page following feedback
Expenditure: enhancement expenditure
Guidance updated
Intellectual Property Rights: copyright
guidance updated
Expenditure: enhancement expenditure
guidance updated
Expenditure: enhancement expenditure
Clarification of the scope of the final part of S38(1)(b) TCGA 1998.
Valuation Office Agency procedures
Guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start
Guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Trusts
guidance updated
guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Non-UK residents
guidance updated
guidance updated
Private residence relief: dependent relative: sole residence
guidance updated
Private residence relief: dependent relative: at 5 April 1988: conditions
guidance updated
Contingent liabilities: the effect of TCGA92 S49
Clarify the date from which S43 TMA 1970 applies to the claim
page added
Capital Gains Tax: rates of tax – before 6 April 2016
guidance updated
Capital Gains Manual: Land: contents
CG73550 added to page
Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities
More comprehensive guidance on share identification for "relevant securities" for CGT purposes added in response to customer feedback.
Gifts and Capital Gains Tax: introduction
broken links updated
Absolute entitlement: part of trust fund: land in Ireland
guidance updated
Private residence relief: non residential use: part of house used for business
Guidance updated
Private residence relief: non residential use: part of house used for business
Link to CG64760 created
Rebasing to 31/3/82: elections: introduction
guidance updated
Share exchange: TCGA92/S135: procedure
hyperlinks udpated
Quoted options to subscribe for shares, traded and financial options: losses
guidance updated
2022
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Repayments
guidance updated
ETMD: anti avoidance provisions: clearance procedure
information redacted
Share exchange: anti-avoidance: clearance procedure
redacted information
Location of assets: types of asset (2): shares and securities etc
Updated to note the effective extinction of bearer securities of UK companies.
Capital distributions: definitions
Page reformatted
Business Asset Disposal Relief: qualifying disposals by trustees
Updated to reflect recent Court of Appeal decision.
Explanation of the operation of S187B TCGA corrected - it provides for deferral of the gain UNLESS an election is made. Out thanks to the adviser who spotted the error.
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account
hyperlink updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Non-UK residents
hyperlink updated
guidance updated
Valuation Office Agency procedures
link update for VOA
Land: legal and beneficial interests in land
guidance updated
Private residence relief: periods of absence: conditions
guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start
guidance updated
guidance updated
Part 3 - CGT on UK Property Account and Self Assessment: Individuals – General approach
guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Trusts
Guidance updated
guidance updated
Charge on beneficiary of a non-resident - administration
guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account
published
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start
published
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Individuals
published
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Agents
draft
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Trusts
published
published
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Non-UK residents
published
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Making a payment
published
Part 3 - CGT on UK Property Account and Self Assessment
published
CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance - Contents
published
guidance updated
Private residence relief: availability of relief
guidance updated
Private residence relief: final period exemption
guidance updated
Private residence relief: realising gain: conversion into flats - example 2
calculation updated
guidance updated
guidance updated
CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
spelling error updated
Capital gains group definition: what is a group?
quote marks altered
Capital Gains Manual: update index
Page archived – Old legacy update page no longer required.
Capital Gains Manual - recent changes
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Capital Gains Manual - recent changes
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Capital Gains Manual - recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual - recent changes
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Capital Gains Manual - Recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
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BADR : Introduction and legislation
guidance updated
Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents
page 64036 added
BADR: disposal of part of a business, factors arising from case law
guidance updated
BADR: Dilution elections where relevant share issue is on or after 6 April 2019
guidance updated
pages deleted
Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT
Page deleted
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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property
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Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule
Page deleted
Gifts: Inheritance Tax: gifts to certain settlements: information power
Page deleted
Gifts: Inheritance Tax: allowing hold-over relief
Page deleted
Gifts: Inheritance Tax: other gifts exempt from Inheritance Tax
Page deleted
Gifts: Inheritance Tax: where to find help and cases of doubt
Page deleted
Gifts: Inheritance Tax: Relief for Inheritance Tax paid
Page deleted
Page deleted
Gifts: Inheritance Tax: disposals qualifying for relief: outline
Page deleted
Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax
Page deleted
Gifts: Inheritance Tax: potentially exempt xfers
Page deleted
Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline
Page deleted
Gifts: Inheritance Tax: accumulation/maintenance trusts
Page deleted
Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts
Page deleted
Gifts: business assets: qualifying corporate bonds
Page deleted
Gifts: assets used in a trade: trade and non-trade use
Page deleted
Gifts: business assets: non-trade use
Page deleted
Gifts: business assets: buildings and structures
Page deleted
Gifts: business assets: agricultural property
Page deleted
Page deleted
Gifts: agricultural property: hope/development value
Page deleted
Gifts: trading/holding cos of trading groups: non-business assets
Page deleted
Gifts: non-business assets: definition
Page deleted
Gifts: non-business assets: restricting relief
Page deleted
Gifts: transfer of a business to a company: section 165 relief
Page deleted
Page deleted
Page deleted
Page deleted
Page deleted
Gifts: transfer of goodwill at nominal consideration
Page deleted
Gifts: transfer of goodwill at nominal consideration
Page deleted
Gifts: computation: allowing hold-over relief
Page deleted
Gifts: computation: how to compute the held-over gain
Page deleted
Page deleted
Gifts: computation: outright gift
Page deleted
Gifts: computation: partial gift
Page deleted
Gifts: computation: part trade use of asset
Page deleted
Gifts: disposal of shares: non-business chargeable assets
Page deleted
Gifts: gifts of business assets: introduction
Page deleted.
Gifts: gifts of business assets: when relief available
Page deleted.
Gifts: gifts of business assets: when relief not available
Page deleted.
Gifts: gifts of business assets: how to obtain relief
Page deleted.
Gifts: gifts of business assets: form of claim
Page deleted.
Gifts: gifts of business assets: late claims
Page deleted.
Gifts: gifts of business assets: late claims
Page deleted.
Page deleted.
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Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property
Page deleted.
Page deleted.
Page deleted.
Page deleted.
Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule
Page deleted.
Gifts: Finance Act 2004 changes: gifts to certain settlements: information power
Page deleted.
Gifts: business assets: qualifying for relief
Page deleted
Gifts: business assets: definitions
Page deleted
Gifts: business assets: assets used in trade: trustees
Page deleted
Capital Gains Manual: Reliefs: contents
page added
Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
page ref incorrect
Capital Gains Manual: Goodwill and Intellectual Property Rights: contents
page updated
Appropriations to stock in trade
Page archived, renumbered to CG67900.
Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
Page archived, renumbered to CG67900P.
Appropriations from stock in trade
Page archived
CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
html error rectified
2021
Appendix 17 - Draft guidance on the Corporate Capital Loss Restriction
Adding additional detail on commencement provisions for companies writing BLAGAB.
Private residence relief: dependent relative: introduction
guidance updated
pages removed
Private residence relief: dependent relative: amount of relief
guidance updated
Private residence relief: dependent relative: introduction
Guidance updated
Private residence relief: dependent relative: introduction
page archived
Private residence relief: dependent relative: who is a relative?
guidance updated
Private residence relief: dependent relative: incapacitated by old age
guidance updated
Private residence relief: dependent relative: incapacitated by infirmity
guidance updated
Private residence relief: dependent relative: mother or spouse's mother
guidance updated
Private residence relief: dependent relative: husband and wife and civil partners
Guidance updated
Private residence relief: dependent relative: rent free
guidance updated
Private residence relief: dependent relative: rent free: payments made
guidance updated
Private residence relief: dependent relative: rent free: payments made
page archived
Private residence relief: dependent relative: rent free: payments made
page archived
Private residence relief: dependent relative: rent free: transfer from
guidance updated
Private residence relief: dependent relative: rent free: xfer from
page archived
Private residence relief: dependent relative: rent free: interest in
guidance updated
Private residence relief: dependent relative: rent free: asset splitting
page archived
Private residence relief: dependent relative: rent free: financial help
page archived
Private residence relief: dependent relative: sole residence
Guidance updated
Private residence relief: dependent relative: at 5 April 1988: conditions
guidance updated
Private residence relief: dependent relative: at 5/4/88: qualifying
page archived
Private residence relief: dependent relative: at 5/4/88: sole residence
page archived
Private residence relief: dependent relative: at 5/4/88: transitional
guidance updated
Residence and migration: non-resident companies with no UK permanent establishment
Guidance update
page added
guidance updated
Capital Gains Manual: Reliefs: Retirement benefits schemes: contents
page added
Retirement benefits schemes: exempt approved schemes
page archived
Retirement benefits schemes: funds approved under ICTA88 S608
page archived
Retirement benefits schemes: exemption: other funds
Page archived
Retirement benefits schemes: exemption: local authorities
page archived
Retirement benefits schemes: non-approved funds
Page archived
Retirement benefits schemes: sickness, death and retirement benefits
Page archived
Retirement benefits schemes: self-employed persons
Page archived
Retirement benefits schemes: commutation of pension after retirement
Page archived
Losses: loans to traders: refusal of claims made before 6 April 1996
Page archived
Losses: loans to traders: refusal of claims prior to 6 April 1996
title updated
Pension Schemes: disposal of an asset
guidance updated
Pension Schemes: Lump sums receivable
Guidance updated
Pension Schemes: Life policy assigned
guidance updated
Reliefs: Replacement of Business Assets (Roll-over Relief): Time Limit for Reinvestment
remove link to archived page
Futures: income or CG: CG treatment
formatting and links updated
guidance udpate
Guidance update
guidance updated
Guidance updated
occasions of charge: assets lost/destroyed/negligible value: Buildings and Structures
guidance updated
guidance updated
guidance updated
guidance updated
guidance updated
Compensation: assets damaged/destroyed: introduction
guidance update
Capital Gains manual: introduction and computation: computation: compensation: contents
cg15701 added to page
Compensation: asset not lost or destroyed
indents updated
Persons chargeable: beneficial owner
hyperlinks updated
Capital distributions: rights issue: computation
formatting issues for .gov rectified
Dwellings subject to ATED: interaction with TCGA92/S161 (assets appropriated to trading stock)
Reference to loss removed from final bullet. Detail within linked material at CG69200.
Gifts: business assets: non-trade use
republished
hyperlinks updated
Compensation: displaced tenants: agricultural tenancies
Content added to cover new 2021 rules for Scottish agricultural tenancies
Losses: loans to traders: qualifying loans
Guidance updated
Relief for Gifts of Business Assets: The Donee
Update to reflect amendment to section 167 by FA 2021
Gifts: business assets: non-trade use
page unpublished
Gifts: business assets: buildings and structures
page unpublished
Capital Gains Manual: Shares and Securities: Securities: debts: contents
page restructured
Securities: debts: general points: bundle of rights
guidance updated
Securities: debts: general points: bundle of rights
Page archived, content merged with CG53495.
Securities: debts: general points: bundle of rights
Page archived, content merged with CG53495.
Securities: debts: general points: payments under guarantee
guidance updated
Securities: debts: general points: payments under guarantee
Page archived, content merged with CG53500.
Securities: debts: general points: payments under guarantee
Page archived, content merged with CG53500.
guidance updated
Debts which are not debts on a security: introduction
page reviewed
Debts which are not debts on a security: original creditor
page reviewed
Debts which are not debts on a security: original creditor: losses
page reviewed
Debts not debts on a security: foreign currency bank accounts
page reviewed
Debts not debts on a security: subsequent creditor
page reviewed
Debts not debts on a security: subsequent creditor: losses
page reviewed
Debts not debts on a security: subsequent creditor: companies
page reviewed
Debts not debts on a security: settled property when created
page reviewed
Securities: debts: general points: situation of the debt
page reviewed
Securities: debts: general points: satisfied by acquisition of property
page reviewed
Debts: satisfied by acquisition of property: disposal by debtor
page reviewed
Debts: debt satisfied by acquisition of property: disposal by creditor
page reviewed
Debts: satisfied by acquisition of property: acquisition by creditor
page reviewed
Debts: satisfied by acquisition of property: Section 251(3) adjustment
page reviewed
Debts: satisfied by acquisition of property: example
page archived
Debts: satisfied by issuing shares or securities
page reviewed
Debts: satisfied by issuing shares or securities: share reorganisations
page reviewed
Debts: satisfied by issuing shares or securities: conversion of securities
page reviewed
Debts: satisfied by issuing shares or securities: share exchanges
page reviewed
Securities: debts: company purchase of own debentures
page reviewed
Securities: debts: substitution of debtor
page reviewed
Qualifying corporate bonds: general background
page reviewed
Qualifying corporate bonds: statutory history
page reviewed
Qualifying corporate bonds: general definition
page reviewed
Qualifying corporate bonds: exemption
page reviewed
Qualifying corporate bonds: definition - securities that can qualify
page reviewed
Qualifying corporate bonds: definition - normal commercial loan
page reviewed
Qualifying corporate bonds: definition - expressed and redeemable in sterling
page reviewed
Qualifying corporate bonds: definition - expressed and redeemable in sterling: examples
page reviewed
Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance
Page archived, content now in main manual.
Page archived, content now in main manual.
UK property rich collective investment vehicles: Exemption election: Making the exemption election
Guidance updated
Guidance updated
grammatical error rectified
Remittance basis: election for foreign losses to be allowable: TCGA92/S16ZA
reformatted
Securities: debts: what is a debt?
page reviewed
Capital Gains Manual: Shares and Securities: Securities: debts: contents
page reviewed
Securities: debts: what is a debt: secured debts
republished
Securities: debts: what is a debt: documentation
page reviewed
Securities: debts: introduction: what is a debt?
guidance updated
Securities: debts: capital gains treatment of debts
Page reviewed
Securities: debts: CG treatment of debts: - gilt-edged securities
page reviewed
Securities: debts: CG treatment of debts: security: QCBs
page reviewed
Securities: debts: CG treatment of debts: - other debts
page reviewed
Securities: debts: layout of instructions
hyperlinked and republished
Securities: debts: definition of debt on a security
guidance updated
Securities: debts: definition of debt on a security
page archived
Debt on a security: Tax Case guidance
page reviewed
Debt on a security: W T Ramsay Ltd v CIR
page reviewed
Debt on a security: House of Lords decision: marketability
page republished
Debt on a security: essential characteristics of
Page reviewed
Debt on a security: essential characteristics of: held as an investment
page reviewed
Debt on a security: essential characteristics of: sold at a profit
page reviewed
Debt on a security: essential characteristics of: structure of permanence
page reviewed
Debt on security: essential characteristics of: repayment at short notice
page reviewed
Debt on security: essential characteristics of: events of default
page reviewed
Debt on security: when conditions satisfied
page reviewed
Debt on security: when conditions satisfied: changes in terms
page reviewed
Debt on security: exchange gains
page reviewed
Debt on security: documentation
Page reviewed
Debt on security: loan stock or similar security
page reviewed
Debt on security: loan accounts
page reviewed
Debt on security: other debts deemed to be securities
page reviewed
Other debts deemed to be securities: debts acquired on share exchanges
page reviewed
Other debts deemed to be securities: debts acquired on share exchanges
page reviewed
Other debts deemed to be securities: loan relationships of companies
page reviewed
Other debts deemed to be securities: loan relationships of companies
page reviewed
Other debts deemed to be securities: excluded indexed securities
page reviewed
Debt on security: debts on a security: general
page reviewed
Debts which are debts on a security: losses: disposals: connected persons
page reviewed
Guidance updated
Insurance: Chargeable Events legislation
Page reviewed
Insurance: Chargeable Events legislation
Page reviewed
Insurance: capital redemption policies
page reviewed
Insurance: capital redemption policies
Grammar updated
page reviewed
Insurance: insurance companies
Guidance updated
Insurance: risks of damage/loss/depreciation of assets
Guidance updated
Insurance: risks of damage/loss/depreciation of assets
spacing errors corrected
Life insurance policies/deferred annuities: TCGA92/S210: introduction
page reviewed
Life insurance policies/deferred annuities: when are the rights conferred 'chargeable assets'
page reviewed
Life insurance policies/deferred annuities: how are gains exempted
page reviewed
Life insurance policies/deferred annuities: meaning of 'interest' in rights
page reviewed
Life insurance policies/deferred annuities: disposals of policies and contracts
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
Life insurance policies/deferred annuities: computation of gains
page reviewed
page reviewed
page reviewed
Life insurance policies/deferred annuities: compensation for mis-sold life insurance policies
page reviewed
Payments made under life insurance policies linked to unit trusts
page reviewed
page reviewed
Procedure agreed with representatives of insurance agents
page reviewed
Insurance agents: computations under agreed procedure
page reviewed
Insurance agents: date of disposal
page reviewed
page reviewed
Insurance agents: indexation allowance and rebasing
page reviewed
Insurance agents: `Book' held on 31/3/82: rebasing election
page reviewed
Insurance agent: `Book' held 31/3/82: no rebasing election
page reviewed
page reviewed
Options: cash-settled options: treatment of grantor
Links updated
Links updated
links updated
Trusts: outline of CGT for trusts
broken link updated
Private residence relief: periods of absence
page republished
removing reference to CG70504 as that page is being archived
Private residence relief: dependent relative: introduction
Page reviewed
Private residence relief: dependent relative: amount of relief
Page reviewed
Private residence relief: dependent relative: introduction
page reviewed
Private residence relief: dependent relative: introduction
Page reviewed
Private residence relief: dependent relative: who is a relative?
page reviewed
Private residence relief: dependent relative: incapacitated by old age
page reviewed
Private residence relief: dependent relative: incapacitated by infirmity
Page reviewed
Private residence relief: dependent relative: mother or spouse's mother
Page reviewed
Private residence relief: dependent relative: husband and wife and civil partners
Page reviewed
Private residence relief: dependent relative: rent free
Page reviewed
Private residence relief: dependent relative: rent free: payments made
page reviewed
Private residence relief: dependent relative: rent free: payments made
page reviewed
Private residence relief: dependent relative: rent free: payments made
page reviewed
Private residence relief: dependent relative: rent free: transfer from
page reviewed
Private residence relief: dependent relative: rent free: xfer from
page reviewed
Private residence relief: dependent relative: rent free: interest in
page reviewed
Private residence relief: dependent relative: rent free: asset splitting
page reviewed
Private residence relief: dependent relative: rent free: financial help
page reviewed
Private residence relief: dependent relative: sole residence
page reviewed
Private residence relief: dependent relative: at 5 April 1988: conditions
page reviewed
Private residence relief: dependent relative: at 5/4/88: qualifying
page reviewed
Private residence relief: dependent relative: at 5/4/88: sole residence
page reviewed
Private residence relief: dependent relative: at 5/4/88: transitional
page reviewed
Definitions: depositary receipts
"depository" changed to "depositary" where more appropriate and to assist in searching.
Private residence relief: change in use
typo updated
Private residence relief: purpose of realising gain: introduction
Page reviewed
Private residence relief: purpose of realising gain
Page reviewed
Private residence relief: purpose of realising gain: trade
Page reviewed
Private residence relief: purpose of realising gain: S517M ITA07
Page reviewed
Private residence relief: purpose of realising gain: trading
Page reviewed
Private residence relief: purpose of realising gain: application
Page reviewed
Private residence relief: purpose of realising gain: expenditure
Page reviewed
Private residence relief: realising gain: restriction
page reviewed
Private residence relief: realising gain: superior interest
page reviewed
Private residence relief: realising gain: acquisition of freehold
Page reviewed
Private residence relief: realising gain: conversion into flats
Guidance update
Private residence relief: realising gain: conversion into flats - example 1
page reviewed
Private residence relief: realising gain: conversion into flats - example 2
page reviewed
Guidance update
Private residence relief: settled property: introduction
page reviewed
Private residence relief: settled property: what is settled property?
Page reviewed
Private residence relief: settled property: express trusts
Page reviewed
Page reviewed
Private residence relief: settled property: express trusts for minor children
Page reviewed
Private residence relief: settled property: implied trusts
page reviewed
page reviewed
Page reviewed
Private residence relief: settled property: common intention constructive trusts: basic conditions
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
Private residence relief: settled property: common intention constructive trusts: detriment
page reviewed
Private residence relief: settled property: common intention constructive trusts: nature of interest
page reviewed
Constructive trusts: other types of constructive trust
page reviewed
Constructive trusts: relationship with proprietary estoppel
page reviewed
Private residence relief: rules for disposals made on or after 10 December 2003: trustees
page reviewed
Page reviewed
Page reviewed
Restriction of private residence relief: trustees: claim for gift hold-over relief is revoked
Page reviewed
Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8
Page reviewed
Page reviewed
Page reviewed
Page reviewed
Private residence relief: settled property: notice by trustees
Page reviewed
Private residence relief: settled property: religious communities
Page reviewed
Private residence relief: personal representatives
Page reviewed
Losses: quantification of loss accruing in SA years
de archived to hyperlink
Administration: introduction: losses
Page Arcjhived
Substantial shareholdings exemption: introduction - the exemptions available
hyperlinks updated
hyperlinks updated
hyperlinks updated
hyperlinks updated
Substantial shareholdings exemption: the exemptions available – Qualifying Institutional Investors
hyperlink updated
hyperlinks updated
Substantial Shareholdings exemption and Share Reorganisations
hyperlink updated
Substantial shareholdings exemption: anti-avoidance rule - identification and handling of cases
hyperlinks updated
Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption
hyperlinks updated
Substantial shareholdings exemption: introduction - interaction with other legislation
hyperlinks updated
Substantial shareholdings exemption: interaction with other legislation - negligible value claims
page reviewed
hyperlinked
page reviewed
page reviewed
page reviewed
hyperlinked
page reviewed
Share valuation: 1982 holding of unquoted shares general rules
guidance updated
Share valuation: 1982 holding of unquoted shares: part disposals
page reviewed
Share valuation: 1982 holding of unquoted shares: shares held on 06/04/65
page reviewed
Share valuation: 1982 holding of unquoted shares: shares reorganisations
hyperlinked
Share valuation: 1982 holding of unquoted shares: no gain/loss transfers
page reviewed
hyperlinked
hyperlink updated
hyperlinks updated
Substantial shareholdings exemption: interpretation - trade
guidance updated
Substantial shareholdings exemption: interpretation - twelve month period
guidance updated
Substantial shareholdings exemption: interpretation - interest in shares
guidance updated
Substantial shareholdings exemption: interpretation - asset related to shares
page reviewed
Substantial Shareholdings Exemption: Qualifying Institutional Investors
page reviewed
Substantial shareholdings exemption: introduction - the legislation
Guidance updated
Substantial shareholdings exemption: introduction - the commencement provisions
guidance updated
Substantial shareholdings exemption: introduction - the substantial shareholding requirement
hyperlinks updated
guidance updated
guidance updated
hyperlinks updated
hyperlink updated
page reviewed
hyperlinks updated
hyperlinked
page reviewed
Page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
Capital Gains manual: introduction and computation: computation: compensation: contents
page reviewed
guidance updated
Compensation: asset lost/ destroyed
Guidance updated
Compensation: assets damaged/destroyed: destroyed buildings
Guidance updated
Compensation: assets damaged/destroyed: replacement assets: time limits
Page archived, content merged with CG15740.
Compensation: assets damaged/destroyed: `replacement'
Page archived, content merged with CG15740.
Compensation: assets damaged/destroyed: part of compensation applied
guidance updated
Compensation: destruction of buildings
Page archived, content merged with CG13120P.
Compensation: land and buildings: demolition costs
Guidance updated
Enterprise Investment Scheme: deferral relief for shares issued on or after 6 April 1998
hyperlinks updated
Capital gains groups: introduction
hyperlinks updated
Capital gains groups: historical overview
hyperlinks updated
Capital gains group definition: meaning of “company”
hyperlinks updated
Capital gains group definition: what is a group?
republished
Capital gains group definition: group continuity following takeover
hyperlinked
Capital gains group definition: winding-up and administration
hyperlinked
hyperlinked
Definitions meaning of a ‘share’
hyperlinked
Capital Gains Manual: Shares and Securities: Definitions and share issues: Definitions: Contents
pages reviewed
Definitions: different classes of share
hyperlinked
Definitions: partly paid shares
page reviewed
Definitions: shares held in treasury
hyperlinked
Definitions: meaning of ‘security’ and ‘securities’
hyperlinked
Definitions: meaning of ‘relevant securities’
hyperlinked
Definitions: security: summary
hyperlinked
Definitions: meaning of ‘stock’
page reviewed
Definitions: depositary receipts
hyperlinked
Definitions: recognised stock exchanges
hyperlinked
page reviewed
page reviewed
Definition: recognised stock exchanges: other markets: Tradepoint, virt-x, SWX Europe, PLUS
page reviewed
Definitions: quoted and listed shares etc.: history
hyperlinked
Definitions: quoted and listed shares etc.: FA 1996 changes
hyperlinked
guidance update
Definitions: quoted and unquoted shares and securities: Interactive Data (formerly Extel)
hyperlinked
guidance update
Substantial shareholdings exemption: introduction - background and main table of contents
guidance updated
Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents
page reviewed
Private residence relief: example: sale of dwelling-house: land exceeds permitted area
guidance updated
Private residence relief: example: sale of dwelling-house: land exceeds permitted area
guidance updated
Private residence relief: disposal of part of garden or grounds
guidance update
Private residence relief: example: disposal of garden/grounds within permitted area: separate asset
guidance updated
Private residence relief: example: disposal of garden/grounds within permitted area: part-disposal
guidance updated
Private residence relief: example: disposal partly within permitted area: separate asset
guidance updated
Private residence relief: example: disposal partly within permitted area: part-disposal
guidance updated
Private residence relief: separation, divorce or dissolution of civil partnership: introduction
guidance updated
page reviewed
guidance updated
guidance updated
Page archived, content merged with CG65315.
guidance updated
guidance updated
Guidance updated
guidance updated
guidance updated
guidance updated
Private residence relief: separation, divorce or dissolution of civil partnership: Mesher Orders
Guidance updated
Page archived, content merged with CG65356.
Private residence relief: example: Mesher Order
Page archived, content merged with CG65365.
Private residence relief: example: spouse or civil partner entitled to share of proceeds
Page archived, content merged with CG65334.
Private residence relief: computation of relief: introduction
guidance updated
Private residence relief: final period exemption
guidance updated
guidance updated
Private residence relief: final period exemption: cannot exceed gain
guidance updated
Private residence relief: delay in taking up residence: Disposals on or after 6 April 2020
guidance updated
Private residence relief: delay in taking up residence: Disposals before 6 April 2020 (ESC D49)
anchors fixed
guidance updated
Private residence relief: relief for two dwelling houses for same period
guidance updated
Private residence relief: periods of absence: introduction
guidance udpated
Private residence relief: periods of absence
Guidance updated
Private residence relief: periods of absence: conditions
guidance updated
Private residence relief: periods of absence: other residences owned during the absence
guidance updated
Private residence relief: residence before/after period of absence
guidance updated
Private residence relief: example: several periods of absence for different reasons
guidance updated
Private residence relief: example: period of absence exceeds the specified limit
guidance updated
Guidance updated
Guidance updated
guidance updated
Private residence relief: losses
guidance updated
Private residence relief: furnished holiday lettings: rolled-over gain
guidance updated
Private residence relief: partly exempt land: introduction
guidance updated
Private residence relief: example: full relief despite business use
guidance updated
Private residence relief: example: partial relief despite residential use
guidance updated
Private residence relief: partial business use of dwelling-house
guidance updated
Deferred consideration: shares and securities: introduction
Page reviewed
Page reviewed
Deferred consideration: shares and securities: TCGA92/S138A: conditions and effect
Page reviewed
Deferred consideration: shares and securities: earn-out rights
Page reviewed
Deferred consideration: shares and securities: ascertainable/unascertainable
Page reviewed
Deferred consideration: shares and securities: TCGA92/S138A elections
Page reviewed
Deferred consideration: shares and securities: variation of sale agreement
Page reviewed
Deferred consideration: shares/securities: rights partially qualify
Page reviewed
Deferred consideration: shares and securities: right to receive QCBs
Page reviewed
Deferred consideration: shares and securities: later payments cash only
Page reviewed
Deferred consideration: shares and securities: no deferred consideration
Page reviewed
Deferred consideration: shares and securities: example
Page reviewed
Deferred consideration: shares and securities: example
Page reviewed
Deferred consideration: shares and securities: example
Page reviewed
Deferred consideration: shares and securities: example
Page reviewed
Deferred consideration: shares and securities: TCGA92/S138A does not apply: example
Page reviewed
Deferred consideration: shares and securities: example
Page reviewed
Deferred consideration: shares and securities: example
Page reviewed
Deferred consideration: shares and securities: example
Page reviewed
Deferred consideration: shares and securities: example
Page reviewed
Capital Gains Manual: Reliefs: Private residence relief: Period of ownership: Contents
page restructured
Private residence relief: end of period of ownership
Page archived, content now at CG64923.
Private residence relief: permitted area: introduction
guidance updated
page reviewed & updated
Private residence relief: permitted area: procedures
Guidance updated
Private residence relief: permitted area: identifying risks
guidance updated
Private residence relief: permitted area: area automatically relieved
guidance updated
Private residence relief: permitted area: larger area of garden and grounds
guidance updated
Private residence relief: permitted area: case law
Guidance updated
Private residence relief: permitted area: preliminary decisions
guidance updated
Private residence relief: permitted area: location of the permitted area
guidance updated
Private residence relief: permitted area: more than one disposal
guidance updated
guidance updated
Private residence relief: permitted area: contemplative religious communities
guidance updated
Private residence relief: permitted area: Valuation Office Agency (VOA)
guidance updated
Private residence relief: permitted area: form of report to Valuation Office Agency (VOA)
Page archived, content merged with CG64860.
Private residence relief: permitted area: action taken by the Valuation Office Agency (VOA)
guidance updated
Private residence relief: permitted area: Report from Valuation Office Agency (VOA)
guidance updated
Private residence relief: permitted area: no agreement
guidance updated
Private residence relief: permitted area: no agreement: report to Capital Gains Technical Group
guidance updated
Page archived, content merged with CG64878.
Private residence relief: permitted area: no agreement: Tribunal hearing
guidance updated
Private residence relief: permitted area: Tribunal hearing: evidence
Page archived, content merged with CG64882.
Private residence relief: permitted area: jurisdiction for valuations
guidance updated
Private residence relief: permitted area: jurisdiction for apportionments
guidance update
Capital Gains Manual: Reliefs: Private residence relief: ownership period: introduction
Guidance updated
Private residence relief: ownership period: spouses or civil partners and legatees
guidance update
Private residence relief: ownership period: qualifying for relief
guidance updated
Private residence relief: disposals on or after 10 December 2003
guidance updated
Private residence relief: ownership period: relief denied by rules in FA 2004: example
guidance updated
Private residence relief: ownership period: relief restricted by rules in FA 2004: example
guidance updated
Private residence relief: ownership period: relief restricted by rules in FA 2004: example
Guidance updated
Private residence relief: ownership period: amount of relief
guidance updated
Private residence relief: ownership period: final period exemption
guidance updated
Private residence relief: ownership period beginning at 31/3/82: example
Page archived, content merged with CG64940.
Private residence relief: period of ownership: transfer between spouses or between civil partners
Page archived, content merged with CG64925.
Page archived, content merged with CG64925.
Page archived, content merged with CG64925.
Private residence relief: exchanges of interests: introduction
Page archived, content merged with CG65155.
page reviewed & restructured
Private residence relief: exchanges of interests
Guidance updated
Page archived, content merged with CG65155.
Page archived, content merged with CG65155.
Page archived
Page archived
change
Private residence relief: gains: introduction
Guidance updated
Private residence relief: gains: deemed disposals
guidance updated
Private residence relief: gains: options
guidance updated
Private residence relief: gains which do not attract relief
Guidance updated
Private residence relief: gains: relocations of employee
guidance updated
Private residence relief: non-residential use and letting: introduction
Guidance update
Capital Gains Manual: Reliefs: Private residence relief: Non-residential use and letting: Contents
Page updated
Private residence relief: non residential use: part of house used for business
page reviewed
Private residence relief: non residential use: part of house used exclusively for business
Guidance updated
Private residence relief: non residential use: part of house used for business: apportionment
Page archived, content merged with CG64663.
Page archived, content merged with CG64663.
Private residence relief: non residential use: part of house used for business: farmhouse
guidance updated
Private residence relief: non residential use: part of house used for owner’s office/employment
guidance updated
Private residence relief: gains: private residence of adult placement carers
guidance updated
Private residence relief: letting: introduction
guidance updated
Private residence relief: letting: lodger
guidance updated
Private residence relief: letting: relief for letting of residential accommodation
guidance updated
Private residence relief: letting: meaning of let as residential accommodation
Guidance updated
Private residence relief: letting: spouses, civil partners, trustees and dependent relatives
Guidance updated
Private residence relief: letting: building not a dwelling-house
guidance updated
Private residence relief: letting: gain arising by reason of letting
Guidance updated
Private residence relief: letting: application to letting trades
guidance updated
Private residence relief: letting: complete relief on part let
guidance updated
Private residence relief: letting: restricted relief on part let
guidance updated
Guidance update
Private residence relief: letting: jointly owned residence
Guidance updated
Private residence relief: letting: residence partly used for trade
Guidance updated
Private residence relief: part of dwelling-house unused
guidance update
Private residence relief: change in use
Guidance updated
Private residence relief: change in use: method of adjustment
Page archived, content merged with CG64760.
Private residence relief: change in use: no adjustments
Page archived, content merged with CG64760.
Private residence relief: change in use: incorrect application of TCGA92 S224(2)
Page archived, content merged with CG64760.
Private residence relief: introduction: scheme of relief
Guidance update
Capital Gains Manual: Reliefs: Private residence relief: Introduction: contents
page reviewed
Private residence relief: availability of relief
Guidance updated
Private residence relief: dependent relatives
page reviewed
Private residence relief: tax returns
Page reviewed
Private residence relief: what to look for
page reviewed
Private residence relief: outline of guidance
page reviewed
Private residence relief: identification of the dwelling-house: introduction
guidance update
page reviewed
Private residence relief: the importance of identifying the entity of the dwelling house
Guidance update
Private residence relief: the entity of the dwelling-house: decided cases
guidance update
Private residence relief: the entity of the dwelling-house: curtilage
guidance updated
Private residence relief: the entity of the dwelling-house: appurtenance
guidance updated
guidance updated
Private residence relief: the entity of the dwelling-house: advice of Valuation Office Agency
guidance updated
Private residence relief: the entity of the dwelling-house: urban dwelling houses and garages
guidance updated
Private residence relief: the entity of the dwelling house: dwelling-house is the whole building
guidance updated
guidance updated
guidance updated
Private residence relief: the entity of the dwelling-house: part of the building let
guidance updated
Private residence relief: the entity of the dwelling-house: building not a dwelling house
guidance updated
Private residence relief: the entity of the dwelling-house: caravans
Guidance updated
Private residence relief: the entity of the dwelling house: boats
Page archived content merged with CG64325.
Private residence relief: garden and grounds: introduction
guidance update
page reviewed
Private residence relief: garden and grounds: the role of the Valuation Office Agency
guidance updated
Private residence relief: garden and grounds: definitions
guidance updated
Private residence relief: garden and grounds: land physically separated
guidance updated
Private residence relief: garden and grounds: date of sale test: Varty v Lynes
guidance updated
Private residence relief: garden and grounds: Varty v Lynes: not resident at date of disposal
guidance updated
Private residence relief: garden and grounds: land disposed between contract and conveyance
guidance updated
Private residence relief: garden and grounds: ownership
guidance updated
guidance updated
Private residence relief: garden and grounds: caravans and boats
guidance updated
Private residence relief: only or main residence: introduction: residence
Guidance updated
Private residence relief: only or main residence: meaning of residence
Guidance updated
Private residence relief: only or main residence: meaning of residence: judicial interpretation
Guidance updated
guidance updated
Private residence relief: only or main residence: meaning of residence: Goodwin v Curtis
page reviewed
Private residence relief: only or main residence: occupation is a requirement
guidance updated
Private residence relief: only or main residence: an interest in a dwelling-house is a requirement
guidance updated
Private residence relief: only or main residence: deemed residence
page reviewed
Private residence relief: only or main residence: two or more residences: right of nomination
Guidance updated
Private residence relief: only or main residence: two or more residences: time limit for nominating
Guidance updated
guidance updated
Private residence relief: only or main residence: two or more residences: late nominations
guidance updated
Private residence relief: only or main residence: two or more residences: variation of a notice
Guidance updated
Private residence relief: only or main residence: two or more residences: form of notice
guidance updated
guidance updated
Private residence relief: only or main residence: two or more residences: treatment of notice
guidance updated
Private residence relief: two or more residences: residences occupied under licence: invalid notices
page reviewed
Private residence relief: two or more residences: no valid notice made
guidance updated
Private residence relief: two or more residences: job-related accommodation
guidance updated
Private residence relief: deemed not a residence: residences in another territory - introduction
Guidance updated
guidance updated
Private residence relief: deemed not a residence: residences in another territory: tax years
Guidance updated
Private Residence Relief: deemed not a residence: residences in another territory: day count
Guidance updated
guidance updated
guidance updated
Share exchange: anti-avoidance: clearance procedure
hyperlinks updated
Private residence relief: example: Mesher Order
typo rectified & hyperlink added
link removed and guidance updated
Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Examples of bare trusts: contents
Page Restructured
Bare trusts: unincorporated associations
page unpublished
Gifts: business assets: agricultural property
page unpublished
Company reconstructions: shareholder: demergers
hyperlinks updated
Losses: loans to traders: refusal of claims prior to 6 April 1996
Table inserted
Wasting assets: computation: example 1 using T(1)/L
Table inserted
Wasting assets: computation: example 2: using the T(2) formula
Table inserted
Compensation: assets damaged/destroyed: introduction
guidance update
Compensation: assets damaged/destroyed: meaning of `small'
Guidance update
Residence and migration: companies: general
Page Reviewed
page reviewed
Residence and migration: companies: meaning of terms
Hyperlink updated
Resident companies: residence and the charge to Corporation Tax on capital gains
Page Reviewed
Page Reviewed
Residence and migration: non-resident companies with no UK permanent establishment
hyperlinks updated
Foreign permanent establishments of UK companies: chargeable gains
hyperlinks updated
Non-resident company with a UK permanent establishment
hyperlinks updated
page reviewed
Non-resident company with a UK permanent establishment: gains on disposals
hyperlink updated
Non-resident company with a UK permanent establishment: computing gains
hyperlinks updated
Non-resident company with a UK permanent establishment: deemed gains
hyperlinks updated
Non-resident company with a UK permanent establishment: deemed gains: computation
hyperlinks updated
Non-resident company with a UK permanent establishment: obtaining advice
page reviewed
Non-resident company with a UK permanent establishment: non-payment by non-resident company
page reviewed
Migration of companies: company residence
page reviewed
Page reviewed
Migration of companies: company residence: pre- 15/3/88
hyperlink updated
Migration of companies: company residence: 15/3/88-29/11/93
hyperlink updated
Migration of companies: company residence: from 30/11/93
hyperlink updated
Migration of companies: changing a company's residence: pre-15/3/88
hyperlink updated
Migration of companies: changing a company's residence: 15/3/88-29/11/93
hyperlinks updated
Migration of companies: changing a company's residence: 15/3/88-29/11/93
page reviewed
Migration of companies: changing a company's residence: from 30/11/93
hyperlinks updated
Migration of companies: changing a company's residence: from 30/11/93
page reviewed
Migration of companies: residence: settlement of liabilities
hyperlink updated
Migration of companies: residence: company becoming dual resident
page reviewed
Migration of companies: residence: company becoming treaty non-resident
hyperlinks updated
Migration of companies: arrivals in UK: becoming resident in UK
hyperlinks updated
Migration of companies: departures from UK: ceasing to be resident in UK
hyperlinks updated
Migration of companies: exit charges
hyperlinks updated
Migration of companies: restriction of roll-over relief on ceasing UK residence
hyperlinks updated
Migration of companies before January 2020: postponement of exit charges
hyperlinks updated
Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187
hyperlinks update
Migration of companies before 1 January 2020: postponed charges: example
hyperlinks updated
Migration of companies before 1 January 2020: recovery of postponed charges: example
hyperlinks updated
Migration of companies before January 2020: reduction of recovery charge for unused losses
hyperlinks updated
Targeted rules to prevent income to capital converter schemes by companies - general
page reviewed
Pages Reviewed
Targeted rules to prevent income to capital converter schemes by companies - general
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - types of scheme
page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - no double taxation
Page reviewed
page reviewed
Page reviewed
page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - notice provisions
page reviewed
Page reviewed
Page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - details of notice
Page reviewed
Targeted rules to prevent income to capital converter schemes by companies - notices - 90 day period
Page reviewed
Targeted rules to prevent income to capital converter schemes by companies - informal clearances
Page reviewed
page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - clearance refused
page reviewed
page reviewed
page reviewed
page reviewed
hyperlink updated
Administration: insolvency: distributions: general
hyperlinks updated
Recovery of CT from shareholders: general
hyperlinks updated
Recovery of CT from shareholders: example
grammar updated
hyperlink updated
hyperlinks updated
hyperlinks updated
Unregistered friendly societies
guidance update
Incorporation of previously registered societies
grammar updated
Tonnage Tax: shipping companies subject to tonnage tax
hyperlink updated
Capital contributions to companies: general
hyperlinks updated
Capital contributions to companies: made under terms of share issue
hyperlinks updated
Capital contributions to companies: other contributions not allowable
hyperlink updated
Gifts: Inheritance Tax: disposals qualifying for relief: outline
Page unpublished
Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax
Page unpublished
Gifts: Inheritance Tax: potentially exempt xfers
Page unpublished
Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline
Page unpublished
Gifts: Inheritance Tax: accumulation/maintenance trusts
Page unpublished
Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts
Page unpublished
Gifts: Inheritance Tax: other gifts exempt from Inheritance Tax
Page unpublished
Gifts: Inheritance Tax: where to find help and cases of doubt
Page unpublished
Gifts: Inheritance Tax: Relief for Inheritance Tax paid
Page unpublished
Page unpublished
Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule
Page unpublished
Gifts: Inheritance Tax: gifts to certain settlements: information power
Page unpublished
Gifts: Inheritance Tax: allowing hold-over relief
Page unpublished
Relief for Gifts of Business Assets: Claims
link to form added
Gifts: gifts of business assets: introduction
page unpublished
Gifts: gifts of business assets: when relief available
page unpublished
Gifts: gifts of business assets: when relief not available
page unpublished
Gifts: gifts of business assets: how to obtain relief
page unpublished
Gifts: gifts of business assets: form of claim
page unpublished
Gifts: gifts of business assets: late claims
page unpublished
page unpublished
page unpublished
page unpublished
page unpublished
page unpublished
page unpublished
page unpublished
Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property
page unpublished
page unpublished
page unpublished
page unpublished
Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule
page unpublished
Gifts: Finance Act 2004 changes: gifts to certain settlements: information power
page unpublished
Gifts: business assets: qualifying for relief
page unpublished
Gifts: business assets: definitions
page unpublished
Gifts: business assets: assets used in trade: trustees
page unpublished
Gifts: business assets: qualifying corporate bonds
page unpublished
Gifts: assets used in a trade: trade and non-trade use
page unpublished
Gifts: business assets: agricultural property
page unpublished
page unpublished
Gifts: agricultural property: hope/development value
page unpublished
Gifts: trading/holding cos of trading groups: non-business assets
page unpublished
Gifts: non-business assets: definition
page unpublished
Gifts: non-business assets: restricting relief
page unpublished
Gifts: transfer of a business to a company: section 165 relief
page unpublished
page unpublished
page unpublished
page unpublished
page unpublished
Gifts: transfer of goodwill at nominal consideration
page unpublished
Gifts: transfer of goodwill at nominal consideration
page unpublished
Gifts: computation: allowing hold-over relief
page unpublished
Gifts: computation: how to compute the held-over gain
page unpublished
page unpublished
Gifts: computation: outright gift
page unpublished
Gifts: computation: partial gift
page unpublished
Gifts: computation: part trade use of asset
page unpublished
Gifts: disposal of shares: non-business chargeable assets
page unpublished
Guidance updated
Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: contents
new page added
hyperlink updated
Introduction and computation: chargeable assets: Intangible assets: Cryptoassets
Updated page to reflect the publication of the HMRC crypto manual
Capital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements: contents
republished
Private residence relief: letting: jointly owned residence
.gov page duplicating text , page republished via simple text box
Transfer of a business to a company: computation
hyperlinks updated
Foreign currency: introduction
Updated text on cryptoassets to reflect the publication of the cryptoassets manual
Reliefs: employee-ownership trusts: introduction
Pages reviewed
Reliefs: employee-ownership trusts: the new rules
Pages reviewed
Reliefs: employee-ownership trusts: statute
Pages reviewed
Reliefs: employee-ownership trusts: claims
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the five 'relief requirements'
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'trading requirement'
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'trading requirement': trading company
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: 'disqualifying events': transitional rules
Pages reviewed
Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: identification of shares
Pages reviewed
Reliefs: employee-ownership trusts: defining significant and controlling interests
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: transitional provisions
Pages reviewed
Reliefs: employee-ownership trusts: glossary
Pages reviewed
Options: option granted to connected person: loss on disposal
pages reviewed
Options: forfeited deposit of purchase money
pages reviewed
pages reviewed
Options: market value rule: Mansworth v Jelley: options exercised before 10 April 2003
pages reviewed
Options: market value rule: effect of TCGA92/144ZA: options exercised on or after 10 April 2003
pages reviewed
Options: market value rule: examples: employment-related share options
pages reviewed
Options: market value rule: examples: options other than employment-related share options
pages reviewed
Pages reviewed
Futures: scope of legislation: commodity/financial future defined
Pages reviewed
Futures: scope of legislation: commodity/financial over the counter futures
Pages reviewed
Futures: market practices: margin payments
Pages reviewed
Futures: market practices: contracts closed out before maturity
Pages reviewed
Futures: closed out before maturity: CG treatment
Pages reviewed
Futures: contracts not closed out
Pages reviewed
Futures: settled by payment: CG treatment
Pages reviewed
Futures: settled by delivery: date of contract
Pages reviewed
Futures: gilt-edged securities and qualifying corporate bonds
Pages reviewed
Pages reviewed
Futures: financial futures: contracts for differences
Pages reviewed
Futures: financial futures: contracts for differences: example
Pages reviewed
Futures: financial futures: financial spread betting
Pages reviewed
Shares and Securities: Futures: list of recognised futures exchanges
Pages reviewed
Shares and securities: Futures: artificial transactions in futures/options
Pages reviewed
Share and securities: Futures: artificial transactions in futures/options: consequential adjustments
Pages reviewed
Co.purchases own shares: general: introduction
Pages reviewed
Co.purchases own shares: treated as distribution: general
Pages reviewed
Co.purchases own shares: UK resident company shareholder
Pages reviewed
Co.purchases own shares: repayment/redemption share capital
Pages reviewed
Co.purchases own shares: capital treatment
Pages reviewed
Co.purchases own shares: capital treatment: Condition A
Pages reviewed
Co.purchases own shares: capital treatment: Condition A – benefit of a trade
Pages reviewed
Co.purchases own shares: capital treatment: Condition A – residence and period of ownership
Pages reviewed
Co.purchases own shares: capital treatment: Condition A – reduction of seller’s interest
Pages reviewed
Co.purchases own shares: capital treatment: Condition A – entitlement to profits
Pages reviewed
Co.purchases own shares: capital treatment: Condition A – groups
Pages reviewed
Co.purchases own shares: capital treatment: Condition A – additional requirements
Pages reviewed
Co.purchases own shares: capital treatment: Condition B
Pages reviewed
Co.purchases own shares: capital treatment: CGT liability
Pages reviewed
Co.purchases own shares: capital treatment: Purchasing options
Pages reviewed
Co.purchases own shares: capital treatment: Employee share schemes
Pages reviewed
Co.purchases own shares: capital treatment: Submitting a clearance
Pages reviewed
pages reviewed
Introduction and computation: chargeable assets: options: contents
Section reviewed
Options: put option or call option
pages reviewed
pages reviewed
Options: taxation: option to enter into non-sale transaction and options to both buy and sell
pages reviewed
pages reviewed
Options: exercise of an option: grantor of the option
pages reviewed
Options: exercise of an option: person exercising the option
pages reviewed
Options: exercise of an option: indexation allowance
pages reviewed
Options: exercise of an option: consequential adjustments
pages reviewed
pages reviewed
Options: cash-settled options: treatment of grantor
pages reviewed
Options: cash-settled options: treatment of person exercising the option
pages reviewed
Options: wasting assets: disposals
pages reviewed
Options: abandonment of an option
pages reviewed
pages reviewed
pages reviewed
Options: abandonment: assets to be used for trade purposes
pages reviewed
Options: only or main residence
pages reviewed
Duplicating .gov page - republished
duplication in .gov page - republished
hyperlinks redone due to duplication on .GOV
Table updated
hyperlinks redone
duplication issues page republished
Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents
Page name change
UK property rich collective investment vehicles: Key definitions and terms: Meaning of 'participant'
Grammar updated
republished due to .gov duplicating
table updated
page republished due to .gov duplicating
page republished due to .gov. duplicating
UK property rich collective investment vehicles: Transparency election: Overview
Grammar updated
Grammar updated
Grammar updated
Grammar updated
page republished due to .gov duplicatiing
UK property rich collective investment vehicles: Exemption election: Overview
Grammar updated
Grammar updated
Grammar updated
UK property rich collective investment vehicles: Exemption election: Making the exemption election
Grammar updated
Grammar updated
UK property rich collective investment vehicles: Exemption election: Ceasing to have effect
Grammar updated
Grammar updated
UK property rich collective investment vehicles: Exemption election: Reporting requirements
Grammar updated
page capitalised
Capital Gains Manual: Land: contents
page restructured
Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents
New page added
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
re saved page
Table redone as duplicating o
on .GOV
UK property rich collective investment vehicles: Introduction
Page restructured
UK property rich collective investment vehicles: Key definitions and terms
Page restructured
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
republished page
UK property rich collective investment vehicles: Transparency election: contents
page restructured
UK property rich collective investment vehicles: Exemption election: contents
page restructured
table updated
Bullet points added to text
UK property rich collective investment vehicles: Exemption election: Reporting requirements
incorrect page number created
Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: contents
Page restructured
Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents
unpublished
UK property rich collective investment vehicles: Introduction
Unarchived & updated
UK property rich collective investment vehicles: Scope of the rules and definitions
short title updated
page published
republished
Guidance updated
Guidance update
Valuation: more than one interested person: how to join person in appeal
Page archived content merged with CG16470
Valuation: more than one interested person: Tribunal decision binding
Page archived content merged with CG16470
Valuation: more than one interested person: recording
Page archived content merged with CG16470
Valuation: more than one interested person: certificate of record
Page archived content merged with CG16470
Valuation: more than one interested person: settlement of appeals
Page archived content merged with CG16470
Valuation: more than one interested person: settlement of appeals
Page archived content merged with CG16470
Valuation: more than one interested person: settlement of appeals
Page archived content merged with CG16470
Page archived content merged with CG16470
Page archived content merged with CG16470
Valuation: more than one interested person: join in appeal: discovery asst
Page archived content merged with CG16470
Valuation: more than one interested person: join in appeal: discovery asst
Page archived content merged with CG16470
Valuation: more than one interested person: join in appeal: withdrawal
Page archived content merged with CG16470
Valuation: more than one interested person: join in appeal: withdrawal
Page archived content merged with CG16470
Valuation: more than one interested person: Tribunal hearing: Reg 8
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Valuation: more than one interested person: hearing: other tribunals
Page archived content merged with CG16470
Valuation: more than one interested person: hearings: other tribunals: changes for SA:
Page archived content merged with CG16470
Valuation: more than one interested person:Tribunal: application
Guidance update
Valuation: more than one interested person:Tribunal: application
Page archived content merged with CG16570
Valuation: more than one interested person:Tribunal: application
Page archived content merged with CG16570
Valuation: more than one interested person: applications to Tribunal
Page archived content merged with CG16570
Valuation: more than one interested person: applications to Tribunal
Page archived content merged with CG16570
Valuation: more than one interested person: liaison with other Districts
Page archived content merged with CG16570
Valuation: more than one interested person: liaison with other Districts
Page archived content merged with CG16570
Small capital distributions: computation: Section 104 holding
hyperlink updated
Capital distributions: rights issue: computation
Calculation error rectified
Guidance update
Valuation: more than one interested person: introduction
Page archived content merged with CG16400
Valuation: more than one interested person: purpose of regulations
Page archived content merged with CG16400
Valuation: more than one interested person: purpose of regulations
Page archived content merged with CG16400
Valuation: more than one interested person: regulations must be followed
Page archived content merged with CG16400
Valuation: more than one interested person: regulations must be followed
Page archived content merged with CG16400
Valuation: who is an interested party: Regulations 8 and 15
Page archived content merged with CG16430
Valuation: who is an interested party: Regulations 8 and 15
Page archived content merged with CG16430
Valuation: who is not an interested party: non-residents
Page archived content merged with CG16430
Valuation: interested parties: remoter interests
Page archived content merged with CG16430
Valuation: interested parties: shares
Page archived content merged with CG16430
Valuation: more than one interested person: not apply to IT
Page archived content merged with CG16450
Valuation: more than one interested person: when do Regulations apply?
Page archived content merged with CG16450
Valuation: more than one interested person: when do Regulations apply?
Page archived content merged with CG16450
Valuation: more than one interested person: joined in an appeal
Page archived content merged with CG16470
Valuation: more than one interested person: application: joined in appeal
Page archived content merged with CG16470
Valuation: more than one interested person: how to join person in appeal
Page archived content merged with CG16470
Valuation: post transaction valuation checks: introduction
hyperlinks updated
The degrouping charge: introduction
Very minor change to description of S179ZA to clarify, following user feedback.
Bare trusts: Conventional but bare trusts
page republished due to duplication on .GOV
Goodwill and Intellectual Property Rights: information to be supplied to Shares and Assets Valuation
Guidance updated
Abbreviations used by Shares and Assets Valuation
Page Archived
Deferred consideration: unascertainable: assessable amount and valuation issues
guidance updated
Assets: valuation: introduction
Guidance update
Introduction and computation: valuation of assets for Capital Gains Tax: contents
Page restructured
Assets: principles of valuation: meaning of market value
Guidance update
Page restructure
Assets: principles of valuation: prudent lotting and flooding the market
Page Archived
Assets: principles of valuation: hypothetical purchaser and special purchaser
Page Archived
Assets: principles of valuation: factors to be taken into account
Page Archived
Assets: principles of valuation: valuing assets collectively
Page Archived
Page Restructured
Valuation: post transaction valuation checks: information to be provided and where to send CG34
Guidance update
Valuation: post transaction valuation checks: where to send form CG34
Pager archived
Page restructured
Relief for Gifts of Business Assets: Restrictions on Relief
update to example
Goodwill and Intellectual Property Rights: valuation procedures
Guidance update
Page restructured
Page cg38527 added to content page
Group share exchanges: interaction with the no gain/no loss rule
Guidance update
Page restructured
Group share exchanges: introduction
Page archived
Group share exchanges: share exchanges
Page archived
Group share exchanges: share exchanges
Page archived
Group share exchanges: Westcott v Woolcombers Ltd
Page archived
Group share exchanges: Westcott v Woolcombers Ltd
Page archived
Group share exchanges: Westcott v Woolcombers Ltd
Page archived
Group share exchanges: Westcott v Woolcombers Ltd
Page archived
Group share exchanges: Westcott v Woolcombers Ltd
Page archived
Group share exchanges: reversal of Woolcombers decision
Guidance update
Group share exchanges: reversal of Woolcombers decision
Page archived
Group share exchanges: NAP Holdings UK Ltd v Whittles
Page archived
Group share exchanges: share exchanges with additional consideration
Page archived
Group share exchanges: exchanges of shares for QCBs
Page archived
Group share exchanges: exchanges of shares for QCBs
Page archived
Group share exchanges: exchanges of shares for QCBs
Page archived
Rebasing to 31/3/82: rebasing elections: other points
Detail of Statement of Practice 4/1992 added, to the extent that it remains potentially relevant to companies migrating to the UK.
Group share exchanges: interaction with the no gain/no loss rule
Cross reference added to guidance on operation of SSE in group share exchanges.
Substantial shareholding exemption: additional explanation of joint venture companies in context of groups with example.
Group share exchanges: interaction with the no gain/no loss rule
Guidance on share exchanges within groups consolidated and material of only historical interest in CG45551 to CG45573 will be archived. Those interested in tax history may mourn the disappearance of references to the Woolcombers case
Substantial shareholdings exemption: anti-avoidance rule - further guidance
Full text of Statement of Practice 5/2002 now included
Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief
republished .gov version not showing correctly
Guidance update
Assets held on 6/4/65: land with development value
archived page
Rebasing to 31/3/82: kink test: two computations must be made
Guidance on the "kink test" for assets held at 31 March 1982 recast, no substantive changes.
Rebasing to 31/3/82: no gain/loss disposals
Material originally published as Statement of Practice 5 of 1989 incorporated.
Share identification for corporation tax: shares held at 6 April 1965: election for pooling
To incorporate approach to election time limit in degrouping charge cases (originally Statement of Practice D21).
2020
Building Societies: transfer of business to a company: general
Guidance updated
Individuals: losses: Relief for losses: examples 1 to 5
Computation error corrected
Private residence relief: only or main residence: deemed residence
Update to reflect legislative changes.
Private residence relief: only or main residence: two or more residences: late nominations
spelling error updated
Compensation: indexation allowance
Page archived
Compensation: compensation for foot-and-mouth disease
Page archived
Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail
grammatical error corrected
Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020
date error rectified
Capital loss anti-avoidance rule: General
Page name change
Capital loss anti-avoidance rule: general
Page name updated
Capital loss anti-avoidance rule: general
page name updated
Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule
indexed pages name changes
Capital loss anti-avoidance rule: Effect of the legislation and commencement
Page name updated
Capital loss anti-avoidance rule: Definition of arrangements
Page name updated
Capital loss anti-avoidance rule - Definition of tax advantage
Page name updated
Capital loss anti-avoidance rule: Is a tax advantage a main purpose?
Page name updated
Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
Page name updated
Capital loss anti-avoidance rule: Tax advantage - choice of commercial options
Page name updated
Capital loss anti-avoidance rule: Choice of commercial options
Page name updated
Capital loss anti-avoidance rule: Interaction with negligible value claims
Page name updated
Capital loss anti-avoidance rule: Time of use of losses immaterial
Page name updated
Capital loss anti-avoidance rule: Company to which tax advantage arises
Page name updated
Capital loss anti-avoidance rule: The tiering effect
Page name updated
Capital loss anti-avoidance rule: example 1
Page name updated
Capital loss anti-avoidance rule: Example 2
Page name updated
Capital loss anti-avoidance rule: Example 3
Page name updated
Capital loss anti-avoidance rule: Example 4
Page name updated
Compensation: assets damaged/destroyed: meaning of `small'
Guidance update
Compensation: part of capital sum not applied not `small'
Guidance update
Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency
Page restructured
Administration: insolvency: more than one distribution
Guidance update
Page restructured
Share reorganisations: consideration received: capital distributions
Guidance update
Reorganisations of share capital: capital distributions treated as consideration for disposal
Guidance update
Guidance update
Guidance update
Conversion of securities: small premiums
Guidance update
Conversion of securities: small premiums
Guidance update
Land: compulsory purchase of land: special rule for small part-disposals
Guidance update
Europe: grubbing up scheme: what this guidance is about
Guidance update
Capital distributions: introduction
Guidance update
Capital distributions: definition
Page archived, content now in CG57810
Capital distributions: definition
Page archived, content now in CG57810
Capital distributions: definition: money's worth
Page archived, content now in CG57810
Capital distributions: definition: demergers
Page archived, content now in CG57810
Capital distributions: definition: computations
Guidance update
Capital distributions: definition: part disposal
Page archived, content merged into CG57825
Capital distributions: definition: part disposal: rebasing
Page archived, content merged into CG57825
Small capital distributions: introduction
Guidance update
Small capital distributions: meaning of small
Page archived, content merged to CG57835
Small capital distributions: computation: Section 104 holding
Guidance update
Small capital distributions: computation: - 1982 holding
Guidance update
Small capital distributions: Disposal proceeds more than allowable companies
Guidance update
Small capital distributions: computation: Section 104 holding
Page archived, content merged into CG57847
Small capital distributions: computation: 1982 holding
Page archived, content merged into CG57847
Capital distributions: rights issue: introduction
Guidance update
Capital distributions: rights issue: other capital distributions
Page archived, content merged into CG57855
Capital distributions: rights issue: computation
Guidance update
Capital distributions: rights issue: no gain/no loss transfer
Guidance update
Capital distributions: rights issue: no gain/no loss transfer
Page archived, content merged into CG57859
Capital distributions: rights issue: no gain/no loss transfer: computation
Page archived, content merged into CG57859
Capital distributions: small: rights issue: no gain/no loss transfer: small capital distribution
Guidance update
Capital distributions: rights issue: no gain/no loss transfer: spouses or civil partners
Page archived, content merged into CG57861
Capital distributions: rights issue: part-disposal of rights
Guidance update
Capital distributions: rights issue: part-disposal of rights
Page archived, content merged into CG57863
Capital distributions: rights issue: different class of share
Page archived, content merged into CG57863
Capital distributions: rights issue: position of purchaser
Page archived, content merged into CG57863
Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents
page republished broken breadcrumbs
Co.purchases own shares: capital treatment: Condition A – benefit of a trade
Plain Text issue, text republished
Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Depreciating Assets
Removed reference to ESC D45 as withdrawn in 2016
Capital Gains Manual: Shares and Securities: Particular types of transaction: contents
Page restructured
Shares and Securities: Particular types of transaction: Stock dividends: Contents
Guidance update
Page archived, content consolidated to CG58750.
Page archived
Page archived
Page archived
Stock dividends: CGT treatment
Page archived, content consolidated to CG58750.
Stock dividends: CGT treatment: share reorganisation
Page archived, content consolidated to CG58750.
Stock dividends: CGT treatment: acquisition of new shares
Page archived, content consolidated to CG58750.
Page archived, content consolidated to CG58750.
Stock dividends: trusts in which beneficiaries absolutely entitled
Page archived, content consolidated to CG58750.
Stock dividends: corporate shareholders
Page archived, content consolidated to CG58750.
Stock dividends: corporate shareholders
Page archived, content consolidated to CG58750.
Land: disposals: consideration due after date of disposal
Content merged and links added.
Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: contents
Contents updated.
Page archived; content merged with CG72800.
Land: disposals: ascertainable deferred consideration
Content merged; page archived.
Land: disposals: proceeds lent back to purchaser
Content merged; page archived.
Titles and links added.
Land: disposals: unascertainable deferred consideration
Content merged, updated and links added.
Page archived; content merged with CG72850.
Land: disposals: unascertainable deferred consideration: part chargeable as income
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: first intention
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: part chargeable as capital gain
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: example where part charged as income
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: computation of capital gain
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: valuation
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: request for valuation
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: future amounts
Content merged; page archived.
NRCG and the exemptions: Disposals from 6 April 2019: Institutional buildings
Republish to attempt to fix technical issue with the page. No content has been changed.
Capital Gains Manual: Companies and Groups of Companies: Administration: Introduction: Contents
Page restructured
Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency
Page restructured
Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule
New page created, CG40200SUBC restructured
Registered Societies: special rules
Page on Industrial & Provident Societies now refers to Registered Societies and points to detailed guidance in Company Taxation Manual.
Land: exchange of joint interests
Correcting list numbering
Non-Resident Capital Gains (NRCG) and the exemptions: Disposals from 6 April 2019
Page structure updated
Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency
Grammatical error updated
Migration of companies: departures from UK: ceasing to be resident in UK
Company migrations - add mention of charge for gains on UK land, explanation of CGT for years to 2012-13 trimmed.
Capital Gains Manual: Land: contents
Contents listing updated.
Capital Gains Manual: Land: Relief on exchange of joint interests in land: contents
Page archived
Land: exchange of joint interests: conditions for relief
Content merged and page archived.
Land: exchange of joint interests: definition of terms
Content merged and page archived.
Land: exchange of joint interests: roll - over relief
Content merged and page archived.
Land: exchange of joint interests: examples
Content merged and page archived.
Land: exchange of joint interests: excluded land
Content merged and page archived.
Land: exchange of joint interests: milk quotas
Content merged and page archived.
Land: exchange of joint interests: ESC D26
Content merged and page archived.
Land: exchange of joint interests: calculation of relief
Content merged and page archived.
Land: exchange of joint interests: private residences
Content merged and page archived.
Land: exchange of joint interests: spouses or civil partners
Content merged and page archived.
Land: exchange of joint interests: exchanges of unequal value
Content merged and page archived.
Land: exchange of joint interests: milk and potato quota
Content merged and page archived.
Private residence relief: the entity of the dwelling-house: appurtenance
change on hyper links
Short leases: disposal: relief given under ITTOIA05/S61 or CTA09/S63
Guidance update
Short leases: assignment of short lease granted at under value
Guidance update
Leases: sum paid to procure surrender of lease
Guidance update
Leases: commutation of rent where landlord is a freeholder
Guidance update
Leases: commutation of rent: landlord is leaseholder under short lease
Guidance update
Leases: commutation of rent otherwise than under terms of lease
Guidance update
Guidance update
Consideration for disposal: market value rule
links updated
Rates of tax: from 23 June 2010
content merged into CG21000
Rates of tax: from 23 June 2010 onwards: example
content merged to CG21000.
Rates of tax: from 23 June 2010 onwards: example including Business Asset Disposal Relief
content merged to CG21000.
Rates of tax: from 23 June 2010 onwards: extending the basic rate band
content merged to CG21004
Rates of tax: from 23 June 2010 onwards: special cases
content merged to CG21004
Rates of tax: transitional rules for 2010-11
Page archived
Rates of tax: 2010-11: example of transitional rule: gains accruing before 23 June 2010
Page archived
Rates of tax: 2010-11: example of transitional rule: temporary non-residence
Page archived
Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents
Page structure updated
Guidance update
Business Asset Disposal Relief: calculation of the relief - general TCGA92/S169N
Guidance update
Business Asset Disposal Relief: calculation of the relief: postponed or deferred gains
Guidance update
Business Asset Disposal Relief: calculation of the relief: rolled over gains
Guidance udpate
Business Asset Disposal Relief: calculation of the relief: gifts of business assets
Guidance update
Guidance update
Business Asset Disposal Relief - calculation - restrictions on relief for “associated disposals”
Guidance update
Business Asset Disposal Relief: shares/securities: company reorganisations - share exchanges etc.
Guidance update
Guidance update
Guidance update
Guidance update
Guidance udpate
Guidance update
Guidance update
New guidance on operation of anti-forestalling rule for reduction in lifetime limit for relief
New guidance on anti-forestalling rule for reduction in lifetime limit from 11 March 2020. Formatting issues corrected.
BADR : Introduction and legislation
Guidance update
Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents
Guidance update
Business Asset Disposal Relief: broad outline
Guidance update
Business Asset Disposal Relief: office responsible
Guidance update
Business Asset Disposal Relief: meaning of business
Guidance update
Business Asset Disposal Relief: claims to relief
Guidance update
Business Asset Disposal Relief: qualifying disposals by individuals
Guidance update
Business Asset Disposal Relief: qualifying disposals by individuals: examples
Guidance update
Business Asset Disposal Relief: qualifying disposals by trustees
Guidance udpate
Business Asset Disposal Relief: qualifying disposals by trustees: example
Guidance update
Business Asset Disposal Relief: qualifying “associated disposals” by individuals
Guidance update
Guidance update
Guidance update
BADR: qualifying “associated disposals” by individuals: meaning of “withdrawal from business”.
Guidance update
Business Asset Disposal Relief: qualifying “associated disposals” - examples
Guidance update
Business Asset Disposal Relief: relevant business assets
Guidance update
Guidance update
Business Asset Disposal Relief: time limit for onward sale of shares
Guidance update
Guidance update
BADR - “disposal of part of a business”: meaning
Guidance update
Business Asset Disposal Relief - “disposal of part of a business”: meaning - case law
Guidance update
Business Asset Disposal Relief - “disposal of part of a business”: meaning - case law continued
Guidance update
Business Asset Disposal Relief: disposal of part of a business, discussion of case law
Guidance update
BADR: disposal of part of a business, factors arising from case law
Guidance update
Business Asset Disposal Relief: disposal of whole or part of business: partnerships
Guidance udpate
Business Asset Disposal Relief: disposal of assets after cessation of business
Guidance update
Business Asset Disposal Relief: shares or securities: personal company
Guidance udpate
Guidance udpate
Business Asset Disposal Relief: shares or securities: Enterprise Management Incentive Scheme shares
Guidance update
BADR: Dilution elections where relevant share issue is on or after 6 April 2019
Guidance update
Business Asset Disposal Relief: trading company and holding company of a trading group
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Business Asset Disposal Relief: date of cessation of a business
Guidance update
Business Asset Disposal Relief: officers and employees
Guidance update
Business Asset Disposal Relief: shares/securities: liquidation of company
Guidance update
Business Asset Disposal Relief: calculation: introduction: scope of guidance
Guidance update
Annual exempt amount: exploitation
hyperlink added
Annual exempt amount: qualifying persons: the main exemption
hyperlink added
Annual exempt amount: qualifying persons: the trust exemption
hyperlinks updated
link updated
Annual exempt amount: taxable amount: losses
hyperlinks updated
Annual exempt amount: taxable amount: cases involving losses and attributed gains
hyperlink updated
Annual exempt amount: losses of other years and attributed gains
Hyperlinks updated
Guidance update
Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents
spelling error rectified
Hyperlink updated
Guidance update
UK property rich collective investment vehicles: Introduction
Page archived
Page unpublished
Page unpublished
Page archived
Page archived
page unpublished
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Private residence relief: example: partial relief despite residential use
Guidance update
Private residence relief: example: sale of dwelling-house: land exceeds permitted area
Guidance update
Private residence relief: example: disposal of garden/grounds within permitted area: separate asset
Guidance update
Private residence relief: example: disposal of garden/grounds within permitted area: part-disposal
Guidance update
Private residence relief: example: disposal partly within permitted area: separate asset
Guidance update
Private residence relief: example: disposal partly within permitted area: part-disposal
Guidance update
Private residence relief: realising gain: conversion into flats - example 1
Guidance update
Private residence relief: realising gain: conversion into flats - example 2
Guidance update
Guidance update
Private residence relief: example: spouse or civil partner entitled to share of proceeds
Guidance update
Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8
Guidance update
Private residence relief: dependent relative: husband and wife and civil partners
Guidance update
Private residence relief: dependent relative: at 5/4/88: sole residence
Guidance update
Private residence relief: dependent relative: at 5/4/88: transitional
Guidance update
Private residence relief: letting: residence partly used for trade
guidance update
Private residence relief: ownership period: spouses or civil partners and legatees
Guidance update
Private residence relief: disposals on or after 10 December 2003
Guidance update
Private residence relief: ownership period: relief restricted by rules in FA 2004: example
Guidance update
Private residence relief: ownership period beginning at 31/3/82: example
Guidance update
Private residence relief: period of ownership: transfer between spouses or between civil partners
Guidance update
Guidance update
Guidance update
Private residence relief: computation of relief: introduction
Guidance update
Private residence relief: computation of relief: general rule
Guidance update
Private residence relief: final period exemption
Guidance update
Private residence relief: final period exemption: cannot exceed gain
Guidance update
Private residence relief: delay in taking up residence: Disposals on or after 6 April 2020
Guidance update
Private residence relief: delay in taking up residence: Disposals before 6 April 2020 (ESC D49)
Guidance update
Guidance update
Private residence relief: relief for two dwelling houses for same period
Guidance update
Guidance update
Guidance update
Private residence relief: losses
Guidance update
Private residence relief: only or main residence: two or more residences: late nominations
Guidance update
Private residence relief: two or more residences: job-related accommodation
guidance update
Private residence relief: letting: introduction
guidance update
Private residence relief: letting: lodger
Guidance update
Private residence relief: letting: relief for letting of residential accommodation
Guidance update
Private residence relief: letting: meaning of let as residential accommodation
Guidance update
Private residence relief: letting: spouses, civil partners, trustees and dependent relatives
Guidance update
Private residence relief: letting: building not a dwelling-house
Guidance update
Private residence relief: letting: gain arising by reason of letting
Guidance update
Private residence relief: letting: application to letting trades
Guidance update
Private residence relief: letting: complete relief on part let
Guidance update
Private residence relief: letting: restricted relief on part let
Guidance update
Guidance update
Private residence relief: letting: jointly owned residence
Guidance update
Appendix 17 - Draft guidance on the Corporate Capital Loss Restriction
Wording for calculation of chargeable gains deductions allowance corrected to confirm that the amount is up to £5 million less the total of any amounts of other deductions allowances already claimed.
Leases: grant of lease out of short lease: sub-lease at higher rent
Guidance update
Leases: grant of lease out of short lease: part of land sub-let
Guidance update
Leases: grant of lease out of short lease: restriction of capital loss
Guidance update
Short leases: disposal: allowable expenditure
Guidance update
Short leases: disposal: lease subject to sub-lease not at rack rent
Guidance update
Short leases: disposal of lease wasting asset at 6/4/65
Guidance update
Leases: property income: non-arm's length grant of lease: deemed premium
Formatting issues
Leases: Grant of long lease out of a freehold or long lease
Guidance update
Leases: grant of short lease out of a freehold or long lease
Guidance update
Leases: grant of lease out of short lease: allowable expenditure
Guidance update
Leases: grant of lease out of short lease: computation of gain
guidance update
Leases: part of premium chargeable as property income
guidance update
Leases: property income: non-arm's length grant of lease: deemed premium
guidance update
Development value: introduction
Some material moved to archive and various links added.
Contents amended following archive of content.
Land: development value: introduction
Page archived.
Assets held on 6 April 1965 disposed of with development value
Material archived and links added.
Land: development value: meaning of `land with development value'
Page archived.
Land: development value: meaning of `land with development value'
Page archived.
Land: development value: meaning of `land with development value'
Page archived.
Land: development value: `current use value'
Page archived.
Land: development value: `material development'
Page archived.
Land: development value: `material development'
Page archived.
Land: development value: `material development'
Page archived.
Land: development value: restriction of gain or loss
Page archived.
Land: development value: part-disposals
Page archived.
Land: development value: further disposal after rule in CG72602 applied
Page archived.
Land: development value: disposal after rule in CG72602 not applied
Page archived.
Land: development value: example
Page archived.
Land: development value: part disposed of clearly separate asset
Page archived.
Land: development value: development value suspected
Page archived.
Material archived.
Land: development value: Betterment Levy
Content archived.
Material archived.
Land: development value: Development Land Tax
Content archived.
Land: development value: Development Land Tax
Content archived.
Land: development value: Development Land Tax
Content archived.
Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief
Paragraph added to clarify provisional claim procedure in case of partial reinvestment, following feedback from CCG
Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: contents
updated page structure
Page Archived
Page Archived
Page Archived
Page Archived
link to technical form updated
Indexation: from 6/4/88 indexation tables
Link to indexation tables on gov.uk added
Relief for Gifts of Business Assets: Claims
Update to reflect covid-19 claims procedure
extra Form link removed
Losses: targeted anti-avoidance rule from 6 December 2006
HMRC internal referral routes clarified.
Transfer of a business to a company: introduction and interaction with other reliefs
hyperlinks updated
Transfer of a business to a company: conditions for relief
Hyperlinks updated
Added link to new draft guidance.
Page restructured
Interests in possession: interests of minors: Trustee Act 1925
Page Archived
Interests in possession: interests of minors: Trustee Act 1925
Page archived
Interests in possession: age of majority
Page archived
Interests in possession: age of majority
Page archived
Interests in possession: minors: Scotland
Page archived
Interests in possession: protective interests
Page archived
Interests in possession: interest for life of another
Page archived
Interests in possession: interest for life of another
Page archived
Interests in possession: trustees' discretion
Page archived
Interests in possession: annuities
Page archived
Life interests: extension to non-life interests
Page archived
Page restructured
Life interests: extension to non-life interests: commencement
Page archived
Life interests: extension to non-life interests: example
Page archived
Life interests: extension to non-life interests: claims
Page archived
Life interests: extension to non-life interests: clawback cases
Page archived
Life interests: extension to non-life interests: example
Page archived
Life interests: extension to non-life interests: relevant disposals
Page archived
Page restructured
Death of person with interest in possession: interest in part
Page archived
Page archived
Death of person with interest in possession: valuation of trust assets
Page archived
Death of person with interest in possession: example
Page archived
Death of person with interest in possession in part: special treatment
Page archived
Death of person with interest in possession: death of annuitant
Page archived
Death of person with interest in possession: death of annuitant
Page archived
Death of person with interest in possession: examples
Page archived
Death of person with interest in possession: examples
Page archived
page structure updated
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: Example 1
Page archived
Settlor trusts: computations: Example 2
Page archived
Settlor trusts: computations: foreign gains special cases
Page archived
Settlor trusts: computations: foreign gains special cases
Page archived
Settlor trusts: computations: double taxation relief
Page archived
Settlor trusts: computations: double taxation relief
Page archived
Settlor trusts: procedures: returns by trustees
Page archived
Page restructured
Settlor trusts: procedures: returns by settlors
Page archived
Settlor trusts: procedures: assessment
Page archived
Settlor trusts: recovery by settlor from trustees of tax paid
Page archived
Settlor trusts: form of certificate
Page archived
Page archived
Settlor trusts: new claim that several settlements exist
Page archived
page restrucured
Settlor trusts: new claim that several settlements exist
Page archived
Settlor trusts: new claim that several settlements exist
Page archived
Settlor trusts: new claim that several settlements exist
Page archived
Settlor trusts: maintenance funds for historic buildings
Page archived
Settlor trusts: share option schemes: trusts for employees
Page archived
Settlor trusts: share option schemes: trusts for employees
Page archived
Settlor trusts: share option schemes: trusts for employees
Page archived
Settlor trusts: other commercial arrangements
Page archived
Settlor trusts: other commercial arrangements
Page archived
Assessment and procedures: trustees: rates
Page archived
Page restructured
Assessment and procedures: trustees: rate applicable to trusts: years 1998-99 to 2007-08
Page archived
Page archived
page structure updated
Assessment of trustees: whom to assess
Page archived
Assessment: collection of tax from beneficiaries
Page archived
Guidance in TSEM: conditions for special rules to apply - vulnerable persons
Page archived
Guidance in TSEM: conditions for special rules to apply - qualifying trusts
Page archived
Guidance in TSEM: elections and claims
Page archived
Page archived
Page archived
UK resident beneficiary: tax years 2004-05 to 2007-08
Page archived
UK resident beneficiary: tax years 2004-05 to 2007-08: calculation
Page archived
UK resident beneficiary: tax years 2004-05 to 2007-08: Increase in liability
Page archived
UK resident beneficiary: tax year 2008-09 onwards: example tax year 2010-11
Page archived
Procedures for dealing with elections and claims
Page archived
Non-resident beneficiaries: tax years 2004-05 to 2007-08
Page archived
page restructured
Non-resident beneficiary CGT example: tax years 2004-05 to 2007-08
Page archived
Non-resident beneficiary: CGT example: tax year 2008-09 onwards
Page archived
Page archived
Gifts in settlement: transfer into settlement
Page archived
Gifts in settlement: hold-over relief
Page archived
Gifts in settlement: other reliefs
Page archived
Gifts in settlement: date of gift
Page archived
Gifts in settlement: whether settled property
Page archived
Gifts in settlement: sales involving trustees
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: Gifts to employee trusts: contents
Page restructured
Gifts to employee trusts: persons qualifying: individuals
Page archived
Gifts to employee trusts: persons qualifying: close companies
Page archived
Gifts to employee trusts: persons qualifying: other companies
Page archived
Gifts to employee trusts: computation of gains
Page archived
Gifts to employee trusts: close companies: effect on shareholders
Page archived
Gifts to employee trusts: procedure: liaison with HMRC - IHT
Page archived
Interests in possession: market value on death: introduction: Inheritance Tax
Page archived
Interests in possession: introduction: death and trusts
Page archived
Interests in possession: introduction: death and trusts
Page archived
Interests in possession: introduction: death and trusts: special provisions
Page archived
Interests in possession: introduction: death and trusts: special provisions
Page archived
Interests in possession: introduction: death and trusts: special provisions
Page archived
Interests in possession: Board's Press Release
Page archived
Interests in possession: further points
Page archived
Interests in possession: further points
Page archived
Life interests in possession: meaning
Page archived
Page restructured
Conventional but bare trusts: several beneficiaries
Page archived
Conventional but bare trusts: specific cases
Page archived
Conventional but bare trusts: contingency gift over to executors
Page archived
Conventional but bare trusts: powers of appointment held by beneficiary
Page archived
Conventional but bare trusts: powers of appointment held by beneficiary
Page archived
Conventional but bare trusts: Scotland: special cases
Page archived
Conventional but bare trusts: transfer by way of security
Page archived
Conventional but bare trusts: payment at a particular age
Page archived
Conventional but bare trusts: payment at a particular age
Page archived
Settlor trusts: introduction: procedures for settlors' Offices
Page archived
Settlor trusts: introduction: summary of provisions
Page archived
Settlor trusts: introduction: summary of provisions
Page archived
Settlor trusts: introduction: summary of provisions
Page archived
Settlor trusts: settlements affected
Page archived
Page restructured
Settlor trusts: settlements affected
Page archived
Settlor trusts: interest in the settlement
Page archived
Page archived
Settlor trusts: small benefits
Page archived
Settlor trusts: spouse or civil partner or minor child
Page archived
Settlor trusts: interests to be disregarded
Page archived
Settlor trusts: Income Tax rulings
Page archived
Settlor trusts: Income Tax rulings
Page archived
Settlor trusts: cases where Income Tax ruling inapplicable
Page archived
Settlor trusts: cases where Income Tax ruling inapplicable
Page archived
Settlor trusts: cases where Income Tax ruling inapplicable
Page archived
Settlor trusts: new procedures: cases with no IT ruling
Page archived
Settlor trusts: non-resident trusts
Page archived
Settlor trusts: meaning of settlor
Page archived
Settlor trusts: meaning of settlor
Page archived
Settlor trusts: power of appointment
Page archived
Settlor trusts: multiple settlors
Page archived
Settlor trusts: Corporate settlors
Page archived
Page archived
Settlor trusts: death of spouse or civil partner or child
Page archived
Settlor trusts: year of change of residence of settlor
Page archived
Settlor trusts: computations: returns and reliefs
Page archived
Settlor trusts: computations: losses of trustees
Page archived
Settlor trusts: computations: amount chargeable: on settlor
Page archived
Settlor trusts: computations: personal losses: 1998-99 onwards: introduction
Page archived
Settlor trusts: computations: personal losses: 2003-04 onwards
Page archived
Settlor trusts: computations: personal losses: temporary non-residents: 2003-04 onwards
Page archived
Settlor trusts: computations: personal losses: temporary non-residents: gains restricted
Page archived
Settlor trusts: computations: chargeable gains attributed from different settlements
Page archived
Settlor trusts: computations: personal losses: election for 2000-01 to 2002-03
Page archived
Settlor trusts: computations: personal losses: election for 2000-01 to 2002-03: example
Page archived
Settlor trusts: computations: personal losses: 1998-99 to 2002-03
Page archived
Settlor trusts: computations: settlor becoming absolutely entitled
Page archived
Settlor trusts: computations: married women settlors 88-89/89-90
Page archived
Settlor trusts: computations: example
Page archived
page archived
Page archived
Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: losses
Page archived
Page archived
Disposals by trustees: no `looking through'
page archived
Disposals by trustees: no `looking through'
page archived
Disposals by trustees: expenses: xsfer to person absolutely entitled
Page archived
Disposals by trustees: expenses: fees of corporate trustees
page archived
Disposals by trustees: expenses: fees of other professional trustees
Page archived
Disposals by trustees: reliefs: gifts hold-over relief
Page archived
Disposals by trustees: reliefs: gifts hold-over relief clawback
Page archived
Disposals by trustees: reliefs: gifts hold-over relief: restriction of set off of trust losses
page archived
Disposals by trustees: reliefs: private residence relief
Page archived
Disposals by trustees: reliefs: reinvestment relief
Page archived
Disposals by trustees: reliefs: EIS relief
Page archived
Disposals by trustees: gratuitous xfers by employee trusts
page archived
Disposals by trustees: stock dividends: shares held by trustees: Income Tax
Page archived
Disposals by trustees: shares held by trustees: beneficiary entitled
page archived
Disposals by trustees: shares held by trustees: discretionary/accumulation
page archived
Disposals by trustees: shares held by trustees: other trusts
page archived
page archived
page archived
Disposals by trustees: shares held by trustees: Scottish trust
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Demergers: Contents
Page restructured
Demergers: direct demergers: CGT treatment: individuals
page archived
Demergers: indirect demergers: CGT treatment: individuals
page archived
Demergers: direct demergers: CGT treatment: trustees
page archived
page archived
Demergers: CGT treatment: trustees: indirect demergers
page archived
Direct demergers: trustees: interests in possession: England Wales/Ireland
page archived
Direct demergers: trustees interests in possession: Scotland
page archived
Direct demergers: trustees interests in possession: other countries
page archived
Direct demergers: trustees discretionary trusts etc
page archived
page archived
page archived
page archived
Page Archived
Page Archived
Bare trusts: introduction: examples
Page Archived
Bare trusts: introduction: examples
page archived
Bare trusts: introduction: examples
Page Archived
Page restructured
Bare trusts: absolute entitlement
Page archived
Bare trusts: absolutely entitled judicial comment
page archived
Page archived
Bare trusts: infants and other persons under a disability
page archived
Bare trusts: joint entitlement
Page archived
Bare trusts: computations: bare trusts and nominees
Page archived
Bare trusts: main principles and effects: example
Page archived
Bare trusts: main principles and effects: allowable expenditure
Page archived
Bare trusts: pooling of shares etc
page archived
Bare trusts: sales of interests
Page archived
Bare trusts: bare trusts: administration
Page archived
Basic terms of trust law as applied to CGT: settlement
page archived
Basic terms of trust law as applied to CGT: settlement
Page archived
Basic terms of trust law as applied to CGT: separate settlements
Page archived
Basic terms of trust law as applied to CGT: one settlement or more?
Page archived
Basic terms of trust law as applied to CGT: one settlement or more?
page archived
Basic terms of trust law as applied to CGT: one settlement or more?
Page archived
Basic terms of trust law as applied to CGT: Roome v Edwards
Page archived
Basic terms of trust law as applied to CGT: when single settlement
page archived
Basic terms of trust law as applied to CGT: separate property
Page archived
Basic terms of trust law as applied to CGT: separate trustees
Page archived
Basic terms of trust law as applied to CGT: separate trusts
page archived
Basic terms of trust law as applied to CGT: separate beneficiaries
Page archived
Basic terms of trust law as applied to CGT: marriage settlements
Page archived
Basic terms of trust law as applied to CGT: additions to settlements
Page archived
Basic terms of trust law as applied to CGT: additions to settlements
Page archived
Basic terms of trust law as applied to CGT: additions to settlements
page archived
Basic terms of trust law as applied to CGT: additions to settlements
Page archived
Residence of trustees: pre 5 April 2007: main rule
Page archived
Residence of trustees: pre 5 April 2007: general administration
Page archived
Residence of trustees: pre 5 April 2007: general administration
page archived
Residence of trustees: pre 5 April 2007: general administration
Page archived
Residence of trustees: pre 5 April 2007: general administration
Page archived
Residence of trustees: pre 5 April 2007: example
Page archived
Residence of trustees: pre 5 April 2007: professional trustees
Page archived
Residence of trustees: pre 5 April 2007: professional trustees
page archived
Residence of trustees: pre 5 April 2007: Income Tax
Page archived
Residence of trustees: from 6 April 2007
Page archived
Residence of trustees: Non-Resident Trusts responsibility
Page archived
Trusts: outline of CGT for trusts: the settlement
Page archived
Trusts: outline of CGT for trusts: the settlement
Page archived
Trusts: outline of CGT for trusts: transfers in
Page archived
Trusts: outline of CGT for trusts: events during life of settlement
Page archived
Trusts: outline of CGT for trusts: events during life of settlement
Page archived
Trusts: outline of CGT for trusts: transfers out
Page archived
Trusts: outline of CGT for trusts: rates of tax
Page archived
Trusts: outline of CGT for trusts: annual exempt amount
Page archived
Trusts: outline of CGT for trusts: annual exempt amount
Page archived
Trusts: outline of CGT for trusts: interests of beneficiaries
Page archived
Trusts: documentation and submissions: submissions to a specialist office
Page archived
Basic terms of trust law as applied to CGT
Page archived
Basic terms of trust law as applied to CGT
Page Archived
Basic terms of trust law as applied to CGT
Page archived
Basic terms of trust law as applied to CGT
Page archived
Basic terms of trust law as applied to CGT: settled property
Page archived
Basic terms of trust law as applied to CGT: settlor: up to 5 April 2006
Page archived
Basic terms of trust law as applied to CGT: settlor: up to 5 April 2006
Page archived
Basic terms of trust law applied to CGT: settlor: up to 5 April 2006
Page archived
Basic terms of trust law as applied to CGT: settlor: from 6 April 2006
Page archived
Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: basic principles
Page archived
Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: anti-avoidance
Page archived
Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: transfer between settlements
Page archived
Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: deeds of variation
Page archived
Basic terms of trust law as applied to CGT: trust
Page archived
Basic terms of trust law as applied to CGT: legal/beneficial interests
Page archived
Basic terms of trust law as applied to CGT: creation of trusts
Page archived
The degrouping charge: mergers: overview
Cross references to following material on same topic corrected.
Page Archived
Page archived
Page archived
Trusts: definition: beneficiaries
Page archived
Trusts: definition: unit trusts
Page archived
Trusts: definition: investment trusts
Page archived
Trusts: outline of CGT for trusts: the settlement
Page archived
Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance
file update
Guidance updated
Capital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements: contents
Page structure updated
Disposal of interest in resident settlement: trustees becoming NR
Page Archived
page unarchived
Disposal of interests in settlements: introduction
guidance update
Disposal of interests in settlements: introduction
Page archived
Disposal of interests in settlements: exceptions to general rule
Page archived
Disposal of interests in settlements: computation of gain
Page archived
Disposal of interests in settlements: computation of gain
Page archived
Disposal of interests in settlements: example: purchased interests
Page archived
Disposal of interests in settlements: non-resident settlement
Page archived
Disposal of interests in settlements: after 18 March 1991
Page archived
Disposal of interests in settlements: after 18 March 1991
Page archived
Page restructured
Roll-over relief on transfer of shares to Share Incentive Plan: the way to allow relief
Page archived
Roll-over relief on transfer of shares to Share Incentive Plan: allowing full relief
Page archived
Roll-over relief on transfer of shares to Share Incentive Plan: allowing partial relief
Page archived
Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets
Page archived
Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets: EIS
Page archived
Appropriations to stock in trade
Guidance update
Appropriations from stock in trade
Guidance update
Groups: appropriations to and from trading stock: outline
Guidance update
Page structure updated
Groups: appropriations to trading stock
Guidance update
Groups: appropriations from trading stock
Guidance update
Groups: business asset roll-over relief, background
Guidance update
Groups: business asset roll-over relief, outline of guidance
Page archived, content now in CG45930
Groups: business asset roll-over relief: the single group trade rule
Guidance update
Groups: business asset roll-over relief: asset owned by non-trading company
guidance update
Groups: business asset roll-over relief: depreciating assets
Guidance update
Groups: business asset roll-over relief: the same person rule (1), the general rule
Guidance update
Guidance update
Groups: business asset roll-over relief: the same person rule (3), takeovers
Guidance update
Groups: business asset roll-over relief: no-gain/no-loss acquisitions do not qualify for relief
Guidance update
Groups: modification of compulsory purchase roll-over relief rules
Guidance update
Roll-over relief on transfer of shares to an approved Share Incentive Plan: Introduction and Statute
Guidance update
Roll-over relief on transfer of shares to Share Incentive Plan: statute and content
Page archived, content now in CG61970
Roll-over relief on transfer of shares to a Share Incentive Plan: the conditions for the relief
Guidance update
Guidance update
Guidance update
Guidance update
Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets
Guidance update
Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets
Page archived, content now in CG61976
Roll-over relief on transfer of shares to Share Incentive Plan: computing relief
Guidance update
Guidance update
Guidance update
Effect of disincorporation relief: overview
Guidance update
Effect of disincorporation relief: qualifying assets
Guidance update
Effect of disincorporation relief: post-FA 2002 goodwill
Guidance update
Effect of disincorporation relief: shareholders
guidance update
Effect of disincorporation relief: examples
Guidance update
Guidance update
Appropriations to stock in trade
Updating content
Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
updating page name
Page restructured
Relief for Gifts of Business Assets: Qualifying Assets
Removing redundant paragraph
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals
Page structure updated
Page unpublished
page unarchived
Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General: contents
Guidance update
Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents
Page Restructured
Guidance update
Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents
Page archived
Bare trusts: examples: land owned by several people at once
Page archived
Bare trusts: examples: partnerships
Page archived
Bare trusts: assets bought in the name of/with cash provided by another
Page archived
Bare trusts: constructive trusts
Page archived
Bare trusts: asset pooling arrangements: shares: Booth v Ellard
Page archived
Bare trusts: asset pooling: land: Warrington v Brown
Page archived
Bare trusts: investment groups
Page archived
Conventional but bare trusts: specific cases
Page archived
Conventional but bare trusts: transfer by way of security
Page archived
Conventional but bare trusts: limitations
Page archived
Page archived
Settlor trusts: settlements affected
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: contents
Page Restructured
Bare trusts: absolutely entitled judicial comment
Page archived
Bare trusts: infants and other persons under a disability
Page archived
Bare trusts: pooling of shares etc
Page archived
Bare trusts: examples: land owned by several people at once
Page archived
Link updated
Arrival in and departure from the UK: Extra Statutory Concession D2 - to 5 April 2013
grammatical update
Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: contents
Page Restructured
Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General: contents
Page archived
Page archived
Disposals by trustees: expenses: fees of corporate trustees
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Reliefs: Contents
Page archived
Disposals by trustees: reliefs: gifts hold-over relief: restriction of set off of trust losses
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Employee trusts: Contents
Page archived
Disposals by trustees: gratuitous xfers by employee trusts
Page archived
Disposals by trustees: shares held by trustees: beneficiary entitled
Page archived
Disposals by trustees: shares held by trustees: discretionary/accumulation
Page archived
Disposals by trustees: shares held by trustees: other trusts
Page archived
Page archived
Page archived
Page restructured
Page archived
Page archived
Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: transfer between settlements
Page archived
Page archived
Basic terms of trust law as applied to CGT: settlement
Page archived
Basic terms of trust law as applied to CGT: one settlement or more?
Page archived
Basic terms of trust law as applied to CGT: when single settlement
Page archived
Basic terms of trust law as applied to CGT: separate trusts
Page archived
Basic terms of trust law as applied to CGT: additions to settlements
Page archived
Page archived
Page archived
Page archived
Page archived
Trustees: appointment of trustees
Page archived
Trustees: retirement or removal of trustees
Page archived
Trustees: appointment of trustees: Scotland
Page archived
Trustees: retirement or removal of trustees: Scotland
Page archived
Page archived
Residence of trustees: pre 5 April 2007: general administration
Page archived
Residence of trustees: pre 5 April 2007: professional trustees
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: contents
Page restructured
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: contents
Page restructure
Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: What is a trust?: Contents
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Administration: contents
Page archived
Page archived
Trusts: outline of CGT for trusts: the settlement
Page archived
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: What is a trust?: Contents
Page restructure
Trusts: definition: settled property
Page archived
Page archived
Trusts: definition: bare trusts
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006: contents
Page restructured
2006 IHT changes: treatment before 22 March 2006
Page archived
2006 IHT changes: CGT treatment before 22 March 2006
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2006 IHT changes: CGT gifts hold-over treatment before 22 March 2006
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2006 IHT changes: IHT treatment before 22 March 2006
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2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements
Page archived
2006 IHT changes: IHT and CGT treatment before 22 March 2006: transfers from settlements
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2006 IHT changes: IHT and CGT treatment before 22 March 2006: miscellaneous situations
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Page restructured
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Absolute entitlement: outline of chapters
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Absolute entitlement: example: Stephenson v Barclays Bank Trust Co
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Absolute entitlement: example: Stephenson v Barclays Bank Trust Co
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Absolute entitlement: example: Stephenson v Barclays Bank Trust Co
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Absolute entitlement: example: Stephenson v Barclays Bank Trust Co
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Page restructured
Absolute entitlement: special cases
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Absolute entitlement: types of case
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Page restructure
Separate settlements: introduction
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Separate settlements: introduction
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Separate settlements: introduction
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Separate settlements: introduction
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Separate settlements: trustees as body of persons
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Separate settlements: trustees absolutely entitled as against other
Page archived
Separate settlements: transfer to a pre-existing settlement
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Separate settlements: changes of Revenue view
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Disposal of interests in settlements: introduction
Page archived
Disposal of interests in settlements
Page archived
Disposal of interests in settlements: merger of interests
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Disposal of interests in settlements: after 18 March 1991
Page archived
Disposal of interest in resident settlement: trustees becoming NR
Page archived
Non-resident capital gains from 6 April 2019: Sch5AA elections: notes for forms
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Non-resident capital gains from 6 April 2019: Para 8 election form
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Non-resident capital gains from 6 April 2019: Para 12(2) election form
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Non-resident capital gains from 6 April 2019: Para 12(3) election form
page archived
page restructured
Settlor trusts: introduction: procedures for settlors' Offices
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Settlor trusts: introduction: summary of provisions
Page archived
Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries
Page restructure
Guidance in TSEM: conditions for special rules to apply - vulnerable persons
Page archived
Guidance in TSEM: conditions for special rules to apply - qualifying trusts
Page archived
UK resident beneficiary: tax years 2004-05 to 2007-08
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Capital Gains Manual: Trusts and Capital Gains Tax: Gifts in settlement: contents
Page restructured
Gifts in settlement: hold-over relief
Page archived
Gifts in settlement: other reliefs
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Gifts in settlement: date of gift
Page archived
page restructured
Interests in possession: introduction: death and trusts: special provisions
Page archived
Interests in possession: introduction: death and trusts: special provisions
Page archived
Page Structure updated
Page Archived
Page Archived
Basic terms of trust law as applied to CGT
Page Archived
Basic terms of trust law as applied to CGT
Page Archived
Basic terms of trust law as applied to CGT
Page Archived
Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General: contents
Page structure updated
Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents
Page Structure updated
Page Archived
Page Archived
Bare trusts: introduction: examples
Page Archived
2006 IHT changes: introduction
Guidance update
2006 IHT changes: IHT treatment from 22 March 2006
Guidance update
2006 IHT changes: IHT treatment from 22 March 2006: summary of Classes
Guidance update
2006 IHT changes: IHT treatment from 22 March 2006: qualifying interests in possession
Guidance update
2006 IHT changes: IHT treatment from 22 March 2006: trusts for the disabled
Guidance update
2006 IHT changes: IHT treatment from 22 March 2006: trusts for young people
Guidance update
2006 IHT changes: IHT treatment from 22 March 2006: other trusts
Guidance update
2006 IHT changes: CGT treatment from 22 March 2006
Guidance update
2006 IHT changes: IHT treatment from 22 March 2006: CGT holdover relief from 6 April 2006
hyperlinks updated
2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers to settlements
Guidance update
2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers from settlements
Guidance update
Guidance update
guidance update
2006 IHT changes: IHT treatment from 22 March 2006: miscellaneous situations
Guidance update
Guidance update
Absolute entitlement: effects: deemed disposal
guidance update
Absolute entitlement: losses of trustees and other reliefs
Guidance update
Absolute entitlement: occasions of absolute entitlement
Guidance update
Absolute entitlement: Introduction
Guidance update
Absolute entitlement: part of trust fund: successive events
Guidance update
Absolute entitlement: part of trust fund: immediately
Guidance update
Absolute entitlement: part of trust fund: Trustees' power of appropriation
Guidance update
Absolute entitlement: indivisible assets: English land/trusts
Guidance update
Absolute entitlement: wills or intestacies: land
Guidance update
Absolute entitlement: part of trust fund: other assets
Guidance update
Absolute entitlement: mergers of interests: general
Guidance update
Absolute entitlement: special cases: unauthorized distributions
Guidance udpate
Separate settlements: introduction
Guidance update
Separate settlements: appointment or advancement by trustees: practical approach
Guidance update
Separate settlements: form of the transaction: pre- existing settlement
Guidance update
Separate settlements: substance of the transaction
Guidance update
Separate settlements: conventional use of special powers of appointment
Guidance update
Separate settlements: variations of trusts: by agreement
Guidance update
Separate settlements: variations of trusts: under Variation of Trusts Act
Guidance update
Separate settlements: variations of trusts: instrument of variation of will or intestacy
Guidance update
Separate settlements: variations: identity of settlor
Guidance update
Separate settlements: appointments while estate in administration
Guidance update
Disposal of interests in settlements
Guidance update
Disposal of interests in settlements: computation of gain
Guidance update
Disposal of interests in settlements: Specific events
Guidance update
Non-resident capital gains from 6 April 2019: draft guidance
Page archived as content is now in CG73920+
Trusts and Capital Gains Tax: Settlor trusts: Overview
Guidance update
Guidance update
Capital gains manual: Contents: Settlor trusts: Self Assessment of trustees and collection of tax
Guidance update
Vulnerable beneficiaries: introduction
Guidance update
Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries
Guidance update
How the CGT legislation works: introduction
Guidance update
Tusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: Excluded cases Income Tax and CGT
Guidance update
UK resident beneficiary: tax year 2008-09 onwards
Guidance update
Trusts with vulnerable beneficiaries: Non-resident beneficiary: tax years 2008-09 onwards
Guidance update
Trusts and Capital Gains Tax: Gifts in settlement
Guidance update
Gifts in settlement: Gifts to employee trusts
Guidance update
Life interests and interests in possession: Interests in possession: death and CGT
Guidance update
Guidance update
Life interests and interests in possession: Interests in possession: Introduction
Guidance update
Life interests and interests in possession: Interests in possession: meaning
Guidance update
Guidance update
Guidance update
guidance update
Guidance update
Guidance update
Death of person with interest in possession: part of settled property
Guidance update
Death of person with interest in possession: no separate funds
Guidance update
Death of person with interest in possession: valuation of trust assets
Guidance update
Death of person with interest in possession: right to part of income
Guidance update
Death of person with interest in possession: part of settled property
Guidance update
Death of person with interest in possession in part: special traetment
Guidance update
Death of person with interest in possession: death of annuitant
Guidance update
Death of person with interest in possession: recovery of held-over gain
Guidance update
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The basics
Hyperlink document
hyperlinks updated
Attachment link updated
hyperlinks updated
hyperlink updated
guidance update
guidance update
guidance update
Trusts: documentation and submissions
guidance update
Basic terms of trust law as applied to CGT: Introduction
guidance update
Basic terms of trust law as applied to CGT: Basic terms
Guidance update
Basic terms of trust law as applied to CGT: One settlement or several?
guidance update
Basic terms of trust law as applied to CGT: sub-fund settlements
Guidance update
Basic terms of trust law as applied to CGT: Trustees
Guidance update
Residence of trustees: pre 5 April 2007: main rule
guidance update
Disposals by trustees: general
Guidance update
Disposals by trustees: Expenses
Guidance update
Disposals by trustees: reliefs
Guidance update
Disposals by trustees: employee trusts: trusts for employees
guidance update
Disposals by trustees: stock dividends: introduction
fixing broken anchor
Disposals by trustees: Demergers
guidance update
Guidance update
Bare trusts: main principles and effects
Guidance update
Guidance update
Bare trusts: Conventional but bare trusts
links updated
NRCG and the exemptions: Disposals from 6 April 2019: Introduction
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Dwelling and disposing of residential property
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Overview
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The basics
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: UK property richness
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Normal commercial loan
hyperlinks updated
Hyperlinks updated
Hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The trading exception
hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Calculating the gain
hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CGT from 6 April 2019
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CT from 6 April 2019
hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Other specific provisions
hyperlink updated
NRCG and the exemptions: Disposals from 6 April 2019: Unascertainable consideration
hyperlinks updated
hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Attribution of gains to other persons
hyperlinks updated
Capital Gains Manual: Land: contents
Page structure updated
Non-Resident Capital Gains (NRCG) and the exemptions: Disposals from 6 April 2019
Page restructure
NRCG and the exemptions: Disposals from 6 April 2019: Residential property gains
spelling error update
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals
Page restructure
NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CGT from 6 April 2019
Page restructure
NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CT from 6 April 2019:
Page restructure
Transfer of a business to a company: introduction and interaction with other reliefs
Guidance update
Capital Gains Manual: Reliefs: Transfer of a business to a company: contents
Page restructuring
Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents
Page archived contents moved to CG65700C
Transfer of a business to a company: conditions for relief
Guidance update
Guidance update
Transfer of a business to a company: election for relief under TCGA92/S162 not to apply
Guidance update
Transfer of a business to a company: computation
Hyperlinks added
Transfer of a business to a company: computation: transfer of liabilities
Guidance update
Transfer of a business to a company: example: consideration wholly in shares
Guidance update
Transfer of a business to a company: example: consideration partly in shares
Guidance update
Guidance update
Transfer of a business to a company: example: relief restricted to cost of shares
Guidance update
Assets: valuation: introduction
Duplicated text deleted
Valuation: post transaction valuation checks: action on receipt of return
Guidance update
Address & email link update
Charge on beneficiary of a non-resident - administration
Guidance update
Shares and securities: introduction
Guidance update
Shares and securities: particular types of company/organisation
Guidance update
Private residence relief: garden and grounds: introduction
Guidance update
Private residence relief: garden and grounds: the role of the Valuation Office Agency
Guidance update
Private residence relief: garden and grounds: definitions
Guidance update
Private residence relief: garden and grounds: land physically separated
Guidance update
Private residence relief: garden and grounds: date of sale test: Varty v Lynes
Guidance update
Private residence relief: garden and grounds: Varty v Lynes: not resident at date of disposal
Guidance update
Private residence relief: garden and grounds: land disposed between contract and conveyance
Guidance update
Private residence relief: garden and grounds: ownership
Guidance update
Guidance update
Private residence relief: garden and grounds: caravans and boats
Guidance update
Introduction and computation: chargeable assets: Intangible assets: Cryptoassets
hyperlink updated
hyperlinks updated
Capital sums derived from assets: s22 TCGA92: the charge to tax
hyperlinks updated
Capital sums derived from assets: interaction of s22 and s24 TCGA92
hyperlinks updated
Guidance update
Expenditure: allowable: cost of acquisition or creation
Guidance update
Expenditure: enhancement expenditure
Guidance update
Expenditure: enhancement expenditure: demolition costs
Guidance update
Expenditure: incidental costs of acquisition and disposal
Guidance update
Incidental costs of acquisition and disposal: specific examples
Guidance update
Expenditure: interest and finance charges
Guidance update
Expenditure: reimbursements, grants etc out of public money
Guidance update
Expenditure: miscellaneous points
Guidance update
Assets derived from other assets
hyperlinks updated
Indexation: from 6/4/88: assets derived from other assets
hyperlinks updated
Quoted options to subscribe for shares: acquisition cost: detachable warrants
Hyperlinks updated
Life insurance policies/deferred annuities: computation of gains
hyperlinks updated
Short leases: disposal: allowable expenditure
hyperlinks udpated
Capital contributions to companies: made under terms of share issue
grammatical errors fixed
Capital contributions to companies: other contributions not allowable
Grammatical errors fixed
Link to diagrams embedded
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
Link for diagrams embedded
Grammatical error updated
Guidance update
Group share exchanges: share exchanges
Guidance update
ETMD: anti avoidance provisions: clearance procedure
Guidance update
Share exchange: anti-avoidance: clearance procedure
Guidance update
Share exchange: Share exchanges involving non-UK incorporated close companies
Guidance update
image link created
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
Image link descriptions created
Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents
page structure updated
Page Archived
Roll-over relief: two or more trades carried on
Page Archived
Page Archived
Page Archived
Page Archived
Roll-over relief: improvements: ESC D22 and ESC D24
Page Archived
page update
Roll-over relief: fixed plant and machinery
Page Archived
Roll-over relief: land and buildings
Page Archived
Roll-over relief: land and buildings: occupied as well as used
Page Archived
Roll-over relief: land and buildings: let properties
Page Archived
Roll-over relief: options over land in the UK
Page Archived
Roll-over relief: licensed premises owned by brewers: general
Page Archived
Roll-over relief: satellites and spacecraft, ships and aircrafts
Page Archived
Intangible regime: roll-over relief for companies
Page Archived
Page Archived
Page Archived
Intangible regime: IP reform: changes to roll-over relief for companies: examples
Page Archived
Roll-over relief: EC agricultural quotas
Page Archived
Roll-over relief: Lloyds underwriters: Lloyds syndicate capacity
Page Archived
Roll-over relief: partnerships: general
Page Archived
Page Archived
Roll-over relief: Limited Liability Partnerships
Page Archived
Roll-over relief: dissolution of partnership: partition of land
Page Archived
Roll-over relief: assets of individual used in trade of personal company
Page Archived
Page Archived
Roll-over relief: non-resident person with UK branch/agency or permanent establishment
Page Archived
Page Archived
Roll-over relief: furnished holiday lettings: general
Page Archived
Page Archived
Roll-over relief: furnished holiday lettings: only or main residence
Page Archived
Roll-over relief: Europe: set-aside scheme
Page Archived
Roll-over relief: part of gain not chargeable
Page Archived
Page Archived
Roll-over relief: interaction with other reliefs
Page Archived
Roll-over relief: depreciating assets: acquisition of further assets
Page archived
Roll-over relief: two or more trades carried on
Page Archived
Roll-over relief: asset used for purposes of office/employment
Page Archived
Roll-over relief: extension of time limit: compulsory acquisition: SP D6
Page Archived
Roll-over relief: assessment and postponement
Page Archived
Roll-over relief: declaration of intention to reinvest
Page Archived
Roll-over relief: ownership of assets: general
Page Archived
Roll-over relief: application of disposal consideration
Page Archived
Roll-over relief: disposal consideration: allocation between new assets
Page Archived
Roll-over relief: consideration deemed to be given
Page Archived
Roll-over relief: spouses or civil partners
Page Archived
Roll-over relief: on the acquisition
Page Archived
Roll-over relief: assets not brought immediately into trade use: ESC D24
Page Archived
Roll-over relief: other assets
Page Archived
Roll-over relief: form of relief
Page archived
Roll-over relief: depreciating assets: definition
Page archived
Roll-over relief: depreciating assets: acquisition of further assets
Page archived
Roll-over relief: depreciating assets: partial re-investment
Page archived
Roll-over relief: depreciating assets: acquisition for gain
Page archived
Roll-over relief: partial reinvestment
Page archived
Roll-over relief: qualifying assets
Page Archived
Roll-over relief: two or more trades carried on simultaneously/successively: personal company
Page Archived
Roll-over relief: part only of buildings used for trade
Page Archived
Roll-over relief: asset used for purposes of office/employment
Page Archived
Roll-over relief: time limit for claims
Page Archived
Roll-over relief: how to make a claim
Page Archived
Roll-over relief: form of claim: provisional relief: form of declaration
Page Archived
Roll-over relief: time limit for re-investment
Page Archived
Roll-over relief: time limit for re-investment: Board's discretion
Page Archived
Roll-over relief: claims and time limits: determination of claims
Page Archived
Roll-over relief: declaration of intention to reinvest: relevant day examples
Page Archived
UK property rich collective investment vehicles: Introduction
link updated
Guidance update
Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents
Page structure updated
Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): General: Contents
new pages added
Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets
Page structure update
Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Land and Buildings
links updated
Reliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief
updated page structure
Roll-over relief: compulsory acquisition of land: introduction
Guidance update
Roll-over relief: compulsory acquisition of land: new land
Guidance update
Roll-over relief: compulsory acquisition of land: time limits
Guidance update
Roll-over relief: compulsory acquisition of land: computation of relief
Guidance update
Roll-over relief: compulsory acquisition of land: depreciating assets
Guidance update
Roll-over relief: compulsory acquisition of land: authority exercising or having compulsory powers
Guidance update
Reliefs: Introduction and Order of Reliefs
Guidance update
Reliefs: Replacement of Business Assets (Roll-over Relief): Persons Entitled to Relief
Guidance update
Reliefs: Replacement of Business Assets (Roll-over Relief): Basic Conditions
Guidance update
Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets
Guidance update
Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Land and Buildings
link update
2019
Land: valuation: introduction: scope of chapter
Content updated, links added and merger of content.
Capital Gains Manual: Land: Land valuation procedures: contents
Contents updated.
Capital Gains Manual: Land: Land valuation procedures: Introduction: contents
Page archived.
Land: valuation: introduction: land includes buildings
Merger of content; page archived.
Land: valuation: introduction: interests in land
Merger of content; page archived.
Land: valuation: introduction: Valuation Office Agency
Merger of content; page archived.
Land: valuation: introduction: land in Northern Ireland
Merger of content; page archived.
Land: valuation: introduction: VOA advice must be relied on
Merger of content; page archived.
Land: valuation: introduction: Valuation Office Agency: assistance and advice
Merger of content; page archived.
Land: valuation: introduction: valuations must be referred to Valuation Office Agency
Merger of content; page archived.
Land: valuation: introduction: other valuation considerations
Merger of content; page archived.
Land: valuation: introduction: post transaction valuation check
Merger of content; page archived.
Land: valuation: Valuation Office Agency: no need to refer to
Content updated, links added and content merged.
Page archived.
Land: valuation: Valuation Office Agency: all other valuations to be referred
Page archived; merger of content.
Land: valuation: Valuation Office Agency: full information must be provided
Page archived; merger of content.
Land: valuation: Valuation Office Agency: multiple land valuation scheme
Page archived; merger of content.
Land: valuation: Valuation Office Agency: multiple land valuation scheme
Page archived; merger of content.
Land: valuation: Valuation Office Agency: small valuations: de minimis limit
Page archived; merger of content.
Land: valuation: Valuation Office Agency: small valuations: no need to refer
Page archived; merger of content.
Land: valuation: Valuation Office Agency: small valuations: no need to refer
Page archived; merger of content.
Land: valuation: apportionments: advice from the Valuation Office Agency
Content updated and merged.
Capital Gains Manual: Land: Land valuation procedures: Apportionments: Contents
Page archived.
Land: valuation: apportionments: amount and method of apportionment
Page archived; merger of content.
Land: valuation: basis of valuation: asset to be valued
Content updated and merged.
Capital Gains Manual: Land: Land valuation procedures: Basis of valuation: contents
Page archived.
Land: valuation: basis of valuation: land held subject to tenancy
Merger of content; page archived.
Land: valuation: undivided shares: types of interest in land
Merger of content; page archived.
Land: valuation: undivided shares: interest in entirety
Merger of content; page archived.
Land: valuation: undivided shares: interest in undivided share
Merger of content; page archived.
Land: valuation: undivided shares: exceptions
Merger of content; page archived.
Land: valuation: spouses or civil partners holding land in undivided shares
Merger of content; page archived.
Land: valuation: undivided shares: example
Merger of content; page archived.
Land: valuation: undivided shares: report to Valuation Office Agency
Merger of content; page archived.
Valuation Office Agency procedures
Content updated; merger of contents.
Page archived.
Land: valuation: when to use form CG 20
Merger of content; page archived.
Land: valuation: when not to use a CG 20
Merger of content; page archived.
Land: valuation: pre-enquiry risk valuations
Merger of content; page archived.
Land: valuation: completion of form CG 20
Merger of content; page archived.
Land: valuation: CG 20: description of property to be valued
Merger of content; page archived.
Land: valuation: CG 20: description of property to be valued: buildings
Merger of content; page archived.
Land: valuation: CG 20: description of property disposed of
Merger of content; page archived.
Land: valuation: CG 20: description of taxpayers interest
Merger of content; page archived.
Land: valuation: CG 20: description of taxpayers interest
Merger of content; page archived.
Land: valuation: CG 20: plan of property
Merger of content; page archived.
Land: valuation: CG 20: leasehold property
Merger of content; page archived.
Land: valuation: CG 20: valuations required
Merger of content; page archived.
Land: valuation: CG 20: apportionment cases only
Merger of content; page archived.
Land: valuation: CG 20: other available information - tax effect
Merger of content; page archived.
Land: valuation: CG 20: other available information
Merger of content; page archived.
Land: valuation: CG 20: when to ask for ‘not negotiated’ valuation
Merger of content; page archived.
Land: valuation: CG 20: ‘not negotiated’ valuation: time limit
Merger of content; page archived.
Land: valuation: CG 20: ‘not negotiated’ valuation
Merger of content; page archived.
Land: valuation: ‘not negotiated’ valuation: VOA report
Merger of content; page archived.
Land: valuation: when and how to ask for a negotiated valuation
Merger of content; page archived.
Land: valuation: action by Valuation Office Agency: receipt of request for negotiated valuation
Merger of content; page archived.
Land: valuation: negotiated valuation
Merger of content; page archived.
Content updated and merged.
Capital Gains Manual: Land: Land valuation procedures: Valuations reported unagreed: contents
Page archived.
Land: valuation: unagreed: referral to Lands Tribunal
Merger of content; page archived.
Land: valuation: unagreed: no possible tax effect
Merger of content; page archived.
Land: valuation: unagreed: current tax effect
Merger of content; page archived.
Land: valuation: unagreed: Lands Tribunal warning letter
Merger of content; page archived.
Land: valuation: unagreed: Lands Tribunal warning letter
Merger of content; page archived.
Land: valuation: unagreed: check of case for Lands Tribunal
Merger of content; page archived.
Land: valuation: unagreed: check on form CG22
Merger of content; page archived.
Land: valuation: unagreed: check not satisfactory
Merger of content; page archived.
Land: valuation: unagreed: check satisfactory
Merger of content; page archived.
Land: valuation: unagreed: report to Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: action by Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: further report to Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: action by Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: action by Capital Gains Technical Group
Merger of content; page archived.
Content updated and merged.
Page archived.
Land: valuation: land outside United Kingdom: procedure
Merger of content; page archived.
Land: valuation: land outside United Kingdom: submission
Merger of content; page archived.
Private residence relief: identification of the dwelling-house: introduction
guidance update
guidance update
Private residence relief: the importance of identifying the entity of the dwelling house
Guidance update
Private residence relief: the entity of the dwelling-house: decided cases
guidance update
Private residence relief: the entity of the dwelling-house: curtilage
Guidance update
Private residence relief: the entity of the dwelling-house: appurtenance
guidance update
Guidance update
Private residence relief: the entity of the dwelling-house: advice of Valuation Office Agency
Guidance update
Private residence relief: the entity of the dwelling-house: urban dwelling houses and garages
Guidance update
Private residence relief: the entity of the dwelling house: dwelling-house is the whole building
Guidance update
Guidance update
Guidance update
Private residence relief: the entity of the dwelling-house: part of the building let
Link updated
Private residence relief: the entity of the dwelling-house: building not a dwelling house
guidance update
Private residence relief: the entity of the dwelling-house: caravans
links updated
Private residence relief: the entity of the dwelling house: boats
Page republished
Definitions: depositary receipts
Depository receipts guidance - new mention of implication for share pooling and minor changes to signposting within the page.
Update following STEP query on contradiction with guidance at CG31630
Migration of companies: arrivals in UK: becoming resident in UK
Additional text to deal with tax base cost where a company migrates to the UK from an EU state on or after 1 January 2020.
Page restructure
Close companies: transfers at undervalue: procedure
Page archived, content merged with CG57101/2
Close companies: apportionment: effect of TCGA92 S124: later distributions
Page Archived, content merged into CG57001
Close companies: apportionment: liquidations: ESC A36
Page Archived, content merged into CG57001
Close companies: apportionment: identification
Page Archived, content merged into CG57001
Close companies: apportionment: higher rates of tax
Page Archived, content merged into CG57001/2
Close companies: apportionment: trusts and personal representatives
Page archived, content merged with CG57101/2
Close companies: apportionment: trusts and personal representatives
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: general
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: general
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: effect of TCGA92 S125
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: Asset held at 31/3/82
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: groups of companies
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: employee trusts
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: shareholder is close company
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: transferee participator
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: employees
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: procedure
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: procedure
Page archived, content merged with CG57101/2
Valuation: unquoted shares: cases where a valuation has been applied without reference to SAV
link update
Relief for Gifts of Business Assets: Restrictions on Relief
Amended to correct discussion of section 167A
Compensation: displaced tenants: business tenancies
Update references to section 38 of the Landlord & Tenant Act 1954 as these have now been amended by section 38A of that act.
Securities: Accrued Income Scheme: general
Guidance update
Capital Gains Manual: Shares and Securities: Securities: accrued income scheme: contents
Pages archived
Securities: Accrued Income Scheme: securities affected
Page archived, content merged with CG54500
Securities: Accrued Income Scheme: start date
Page archived, content merged with CG54500
Securities: Accrued Income Scheme: transfers
Page archived, content merged with CG54500
Securities: Accrued Income Scheme: transfer with accrued interest
Guidance update
Securities: Accrued Income Scheme: transfer with accrued interest
Page archived, content merged with CG54504
Securities: Accrued Income Scheme: transfer without accrued interest
Guidance update
Securities: Accrued Income Scheme: transfer without accrued interest
Page archived, content merged with page CG54506
Securities: Accrued Income Scheme: disposals which are not transfers
Guidance update
Securities: Accrued Income Scheme: transfer with unrealised interest
Guidance update
Securities: Accrued Income Scheme: conversion of securities
Guidance update
Securities: Accrued Income Scheme: conversion of securities
Page archived, content merged with CG54510
Securities: Accrued Income Scheme: conversion of securities
Page archived, content merged with CG54510
Capital Gains Manual: Shares and Securities: Particular types of company/organisation: contents
Page restructure
PEPs and ISAs schemes: general
Guidance update
Page archived, CG57600 moved to CG56800C
Page archived, content merged with CG57600
Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: contents
Page restuctured
Guidance update
Page archived, CG72830 moved to CG72800C
Land: disposals: ESC D18: example
Page archived, content merged with CG72830
Land: disposals: ESC D18 does not apply
Page archived, content merged with CG72830
Capital Gains Manual: Land: contents
Contents links updated.
Merger and update of contents.
Capital Gains Manual: Land: Housing associations: contents
Page archived as index no longer required.
Housing associations: disposals by
Content merged. Page archived.
Housing associations: gifts to housing associations
Content merged. Page archived.
Housing associations: housing action trusts
Content merged. Page archived.
Noting pages to be archived following consolidation
Capital Gains Manual: Land: contents
Contents updated.
Furnished holiday lettings: general
Several pages merged, links updates and various references updated.
Capital Gains Manual: Land: Furnished holiday lettings: contents
Merger of contents.
Furnished holiday lettings: trade purposes throughout chargeable period
Merged content.
Furnished holiday lettings: other points
Merged content.
Close companies: special rules for shares
Revised introduction to compressed content
Close companies rules content updated and consolidated
The legacy of close company apportionment for CGT
Guidance on S124 TCGA refreshed and consolidated
Restrictions: capital losses: introduction: general
Page archived, content merged with CG47000
Restrictions: capital losses: introduction: general
Page archived, content merged with CG47000/ CG47001
Restrictions: capital losses: introduction: general
Page archived, content merged with CG47000/ CG47001
Restrictions: capital losses: introduction: general: FA2000 changes
Page archived, content merged with CG47000/ CG47001
Restrictions: capital losses: introduction: general: FA2006 changes
Page archived, content merged with CG47000/ CG47001
Restrictions: capital losses: introduction: general: FA2006 changes
Page archived, content merged with CG47000/ CG47001
Restrictions: capital losses: introduction: layout of instructions
Page archived, content merged with CG47000/ CG47001
Restrictions: capital losses: introduction: layout of instructions: pre 16 March 1993 gains
Page archived, content merged with CG47000/ CG47001
Quoted options to subscribe for shares, traded and financial options: income or CG
Guidance update
Capital Gains manual: individuals: administration: contents
Unpublished
FOREX: rules applying up to 2002
Reworded, updated cross references.
Capital Gains manual: individuals: administration: Returns of chargeable gains
Guidance update
Page restructure
Capital Gains manual: individuals: administration
Page restructure
Capital Gains manual: individuals: administration: contents
Page archived, content now in CG20220P
Guidance update
Guidance update
Capital Gains manual: individuals: administration: investment clubs: contents
Page archived, content merged to CG20600
Investment clubs: return of members' gains
Page archived, content merged with CG20600
Investment clubs: what happens when a member leaves?
Page archived, content merged with CG20600
Investment clubs: Local office action
Page archived, content merged with CG20600
Funds in Court: England Wales and Northern Ireland
Guidance update
Capital Gains manual: individuals: administration: funds in court: contents
Page archived, content merged to CG20700
Funds in Court: England Wales and Northern Ireland: Common Investment Funds
Page archived, contents merged into CG20700
Lloyd's underwriting - general
Page archived, content merged with CG20750
Capital Gains manual: individuals: Lloyd's underwriting: contents
Page archived, content merged with CG20750
Bare trusts: pooling of shares etc
Guidance update
Qualifying corporate bonds: Lloyd's Underwriters
Guidance update
Introduction and computation: computation: contents
Page restructure
Capital Gains Manual: Reliefs: Private residence relief: Introduction: contents
contents reviewed
Group share exchanges: interaction with the no gain/no loss rule
Grammatical update
Page archived, content merged into CG16200 and moved to CG16200C
Page archived content moved to CG16200C
Page archived, content moved to CG16200C
Assets: principles of valuation: meaning of market value
Guidance update
Assets: principles of valuation: flooding the market
Page archived, content merged with CG16340
Assets: principles of valuation: special purchaser
Page archived, content merged into CG16350
Assets: principles of valuation: incorrect methods of valuation
Page archived, content merged with CG16360
Assets: principles of valuation: where collective valuation may apply
Page archived, content merged with CG16375
Assets: principles of valuation: where collective valuation does not apply
Page archived, content merged with CG16375
Assets: principles of valuation: valuation of assets disposed of in series of transactions
Page archived, content merged with CG16330
Assets: principles of valuation: inspection of property
Page archived, content merged with CG16330
Assets: valuation: introduction
Guidance update
Introduction and computation: valuation of assets for Capital Gains Tax: contents
Page Restructure
Page archived, content merged into CG16200
Assets: valuation: when is a valuation needed
Page archived, content merged into CG16200
Assets: valuation: responsibility for making valuations
Page archived, content merged into CG16200
Assets: checking valuations: professional assistance
Page archived, content merged into CG16200
Assets: responsibility for checking valuations: particular assets
hyperlinks updated
Page archived content moved to CG16200C
Assets: checking valuations: value ascertained for probate
Guidance update
Assets: checking valuations: relaxation of requirement to obtain valuation
Page Archived
Assets: valuation: transfer at undervalue: employee/director: consideration
Guidance update
Assets: valuation: transfer at undervalue: employee/director: disposals on or after 6 April 1995
Page archived, content merged with CG16270
Assets: valuation: transfer to employer at overvalue
Page archived, content merged with CG16270
Capital Gains Tax: rates of tax – before 6 April 2016
Guidance update
Guidance update
Capital Gains manual: introduction and computation: computation: losses: contents
Page Restructure
Losses: deduction of trading losses
Guidance update
Losses: deduction of post-cessation expenditure
Guidance update
Losses: deduction for post-employment liabilities
Guidance update
Losses: example: effect of claims under both Section 261D and Section 263ZA
Guidance update
Losses: to be deducted or carried forward
Page archived, contents merged into CG15800
Page archived, contents merged into CG15800
Losses: quantification of loss accruing in pre-SA years
Page archived, contents merged into CG15800
Losses: quantification of loss accruing in SA years
Page archived, contents merged into CG15800
Losses: restriction of loss relief: non-residents
Guidance update
Losses: restriction of loss relief: non-domiciled individuals
Page archived, contents merged into CG21500
Losses: relief for loans to traders
Guidance update
Losses: investment in unsuccessful trading companies
Guidance update
Losses: targeted anti-avoidance rule from 6 December 2006
Guidance update
Introduction and computation: annual exempt amount: introduction: Annual exempt amount: general
Guidance update
Guidance update
Capital Gains manual: individuals: rates of tax: contents
guidance update
Individuals: Losses: assessment
Guidance update
page restructured
Individuals: losses: Relief for losses: summary of rules: unused losses
Page archived material merged into CG21500
Individuals: losses: Relief for losses: examples 1 to 5
Guidance update
Individuals: losses: Relief for losses: example 3
Page archived material merged into CG21520
Individuals: losses: Relief for losses: losses in year of death
Page archived material merged into CG21500
Individuals: losses: Relief for losses: losses in year of death
Page archived material merged into CG21500
Individuals: losses: Losses and annual exempt amounts
Page archived material merged into CG21500
Page archived material merged into CG21500
Individuals: losses: Losses: set off from 2010-11
Page archived material merged into CG21500
Individuals: losses: Losses: set off from 2010-11 onwards: example
Page archived material merged into CG21520
Individuals: losses: Losses: set off from 2010-11 onwards: limitations on loss set-off
Page archived material merged into CG21500
Individuals: losses: Losses: set off from 2010-11: limitations on loss set-off: example
Page archived material merged into CG21520
Page archived material merged into CG21500
Settlor trusts: computations: personal losses: 2003-04 onwards
Guidance update
Private residence relief: purpose of realising gain: S517M ITA07
Guidance update
Relief for Gifts of Business Assets: Basic Computation
guidance update
grammar error update
Shares acquired on same day: election for alternative treatment; share reorganisation
grammar error update
Share Incentive Plan (SIP): employee: share reorganisations: CGT
grammar error update
Employee share schemes: trustees: employee benefit trusts
grammar error update
Introduction and computation: annual exempt amount: contents
page removal & addition
removal of page
Changes of residence by trustees: exit charge
Guidance update
Business Asset Disposal Relief: qualifying disposals by individuals
added a heading to emphasise the partnership section and added a line to show that partners can qualify where a partnership disposes of shares
Effects of residence/domicile: residence etc: losses
Guidance update
Indexation: from 6/4/88 adjustments to expenditure
Guidance update
Pages archived
Non-resident companies: non-resident group
Link update
Non-resident companies: non-resident group
Page archived, material merged into CG57400
Non-resident companies: non-resident group: Reliefs for: non-resident groups
Guidance update
Non-resident companies: non-resident group: degrouping charges
Guidance update
Non-resident companies: non-resident group: TCGA92/S14*: UK resident
Guidance update
Non-resident companies: compliance
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Foreign currency: debts in currency owing to non-domiciled persons - for periods up to 5 April 2012
Guidance update
Non-resident companies: non-resident group
Removed embedded images
Pages merged and archived
Non-resident companies: basic conditions for TCGA92/S13: the company
Link updates
Non-resident companies: TCGA92/S13*: amount assessable
Link updates
Non-resident companies: exemptions
Guidance update
Non-resident companies: exemptions: assets used for trading carried on outside the UK
Page archived content merged with CG57305
Non-resident companies: exemptions: foreign currency and currency bank accounts: TCGA92/S13(5)(c)
Page archived content merged with CG57305
Non-resident companies: exemptions: UK permanent establishment: TCGA92/S13(5)(d)
Page archived content merged with CG57305
Non-resident companies: exemptions: furnished holiday accommodation
Page archived content merged with CG57305
Guidance update
Guidance update
Non-resident companies: capital dividends/distributions of gains
Page archived
Non-resident companies: gains accruing on/after 28/11/95: outline of tax credit relief
Guidance update
Non-resident companies: time limit for distribution of gains
Page archived content merged with CG57351
Guidance update
Non-resident companies: examples of relief under TCGA92/S13(5A) on a distribution to participators
Page archived content merged with CG57360
Page archived content merged with CG57360
Non-resident companies: tax adjustment and reliefs: disposal of interest by UK resident participator
Guidance update
Non-resident companies: disposal of interest/shares by UK resident
Page archived content merged with CG57370
Non-resident companies: tax adjustment and reliefs: tax relief ordering rules
Guidance update
Non-resident companies: exemption for pension schemes
Guidance update
Non-resident companies: tax adjustment and reliefs: double taxation agreements
Guidance update
Non-resident companies: double taxation agreements: overseas tax payable by non-resident company
Guidance update
Non-resident companies: double taxation agreements: tax credit relief
Page archived content merged with CG57381
Non-resident companies: double taxation agreements: tax deducted in computing gain
Page archived content merged with CG57381
Non-resident companies: double taxation agreements: foreign tax paid by a non-resident company
Page archived content merged with CG57381
Non-resident companies: double taxation agreements: Payment of UK tax by non-resident company
Guidance update
Non-resident companies: tax adjustment and reliefs: non-resident trustees
Guidance update
Non-resident companies: non-resident group
Guidance update
Non-resident companies: attribution of gains to participants
Guidance update
Guidance update
Non-resident companies: layout of guidance
Page archived
Non-resident companies: basic conditions for TCGA92/S13: the company
Guidance update
Non-resident companies: basic conditions for TCGA92/S13: the participator
Page archived content merged with CG57220
Non-resident companies: basic conditions for TCGA92/S13: beneficiaries: TCGA92/S13(4)
Page archived material merged with CG57220
Non-resident companies: TCGA92/S13*: participators’ fractional interests
Guidance update
Non-resident companies: TCGA92/S13: liaison with other offices
Page archived material merged to CG57213
Non-resident companies: TCGA92/S13*: amount assessable
Guidance update
Non-resident companies: charge under TCGA92/S13: examples
Pace archived content merged with CG57275
Non-resident companies: computation of TCGA92/S13 charge: example 1
Pace archived content merged with CG57275
Non-resident companies: computation of TCGA92/S13 charge: example 2
Pace archived content merged with CG57275
Non-resident companies: computation of TCGA92/S13 charge: example 3
Pace archived content merged with CG57275
Non-resident companies: computation of TCGA92/S13 charge: example 4
Pace archived content merged with CG57275
Non-resident companies: indirect interests: introduction
Guidance update
Non-resident companies: indirect interests: UK resident shareholder in the chain of participators
Page archived contents merged with CG57290
Non-resident companies: losses: - general
Guidance update
Non-resident companies: losses: years of assessment
Page archived content merged with CG57295
Non-resident companies: exemptions
Guidance update
guidance update
Capital Gains manual: introduction and computation: annual exempt amount: introduction: contents
Page CG18032 archived material now in CG18031
Annual exempt amount: taxable amount: losses
Guidance update
Annual exempt amount: taxable amount: losses 1998-99 onwards
Page archived material now in CG18031
Effects of residence and domicile: diplomatic immunity; visiting forces: EU officials etc
Guidance update
Effects of residence/domicile: visiting Forces
Guidance update
Effects of residence/domicile: European Community Officials
Grammar corrections
Non residents with a UK branch or agency
Guidance update
Page CG25540 Archived
Non residents with a UK branch or agency: disposals
Guidance update
Non residents with a UK branch or agency - individuals - arrivals to and departures from the UK
Guidance update
Non residents with a UK branch or agency: deemed disposals
Guidance update
Non residents with a UK branch or agency: obtaining advice
Page Archived
What is a non-resident settlement?
Guidance update
Charges in respect of non-resident settlements
Guidance update
Calculation of trustees’ gains - TCGA92/S86
Guidance update
The charge on the settlor - TCGA92/S86
Guidance update
Temporary non-residence - the problem - TCGA92/S86
Guidance update
Temporary non-residence - the solution
Guidance update
Charge on beneficiary of a non-resident settlement - outline
Guidance update
Guidance update
Migrating settlements - TCGA92/S87
Guidance update
Guidance update
Trustees’ gains - section 2(2)* amount
Guidance update
Guidance update
Trustees' gains - offshore income gains
Guidance update
Trustee’s’ gains – carried interest
Guidance update
Capital payments - absolute entitlement
Guidance update
Guidance update
Capital payment to non-resident close company not controlled by UK resident persons
Guidance update
Guidance update
Matching capital payments - other charges - order of priority
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
The charge to Capital Gains Tax
Guidance update
Guidance update
Increase in the rate of Capital Gains Tax - TCGA92/S87
Guidance update
Increase in rate of Capital Gains Tax: example
Guidance update
Non-UK domiciled beneficiaries - remittance basis
Guidance update
Remittance basis - when are section 87 gains remitted to the UK?
Guidance update
Remittance basis and section 87 gains: conferring a benefit - example
Guidance update
Guidance update
Paragraph 126 elections: when does the election apply?
Guidance update
Paragraph 126 elections: what is the effect of the election?
Guidance update
FA08/Sch7/para126 and section 13 TCGA
Guidance update
FA08/Sch7/para126 and section 13* gains - example
Guidance update
FA08/Sch7/para126 and transfers between settlements owning non-UK resident companies
Guidance update
Transfers between settlements - introduction
Guidance update
Transfers between settlements - when section 90 does not apply
Guidance update
Transfers between settlements - calculating the section 2(2)* amounts transferred
Guidance update
Transfers between settlements: impact on section 2(2)* amounts of transferee settlement
Guidance update
Guidance update
TCGA92/Sch4B - applies only to non-resident settlements
Guidance update
Guidance update
TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history
Guidance update
Introduction and computation: annual exempt amount: introduction: Annual exempt amount: general
Guidance update
Annual exempt amount: exploitation
Grammar corrected
Annual exempt amount: qualifying persons: the main exemption
Grammar corrected
Annual exempt amount: qualifying persons: the trust exemption
Grammar corrected
Introduction and computation: Annual exempt amount: Introduction: annual exempt amounts
Guidance update
Guidance update
Annual exempt amount: taxable amount: losses
Guidance update
Annual exempt amount: taxable amount: losses 1998-99 onwards
Page archived material now in CG18031
Annual exempt amount: taxable amount: cases involving losses and attributed gains
Guidance update
Annual exempt amount: losses of other years and attributed gains
Guidance update
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Page contents archived
Assets held on 6/4/65: additional expenditure after 5/4/65
Page material archived see CG10100
Assets held on 6/4/65: transferred to close companies
Page material archived see CG10100
Assets held on 6/4/65: part-disposal before 6/4/65
Page material archived see CG10100
Assets held on 6/4/65: part-disposals after 5/4/65
Page material archived see CG10100
Assets held on 6/4/65: part-disposals after 5/4/65: example
Page material archived see CG10100
Assets held on 6/4/65: part-disposals after 5/4/65: example
Page material archived see CG10100
Assets held on 6/4/65: part-disposals after 5/4/65: example
Page material archived see CG10100
Assets held on 6/4/65: only or main residence
Page material archived see CG10100
Assets held on 6/4/65: asset derived from another asset
Page material archived see CG10100
Assets held on 6/4/65: asset derived from another asset: example
Page material archived see CG10100
Assets held on 6/4/65: asset acquired under an option
Page material archived see CG10100
Title update
Page Restructure
Page Archived as CG73700 moved to content page
Title update
Title update
Title update
Title update
Title update
Guidance update
Assets held on 6/4/65: introduction
Page archived see CG10100.
Assets held on 6/4/65: capital allowances
Page archived see CG10100
Assets held on 6/4/65: historical cost
Page archived see CG10100
Assets held on 6/4/65: election for valuation on 6/4/65 irrevocable
Page archived see CG10100
Assets held on 6/4/65: submission to valuer
Page archived see CG10100
Assets held on 6/4/65: formal election
Page archived see CG10100
Assets held on 6/4/65: time limit
Page archived see CG10100
Assets held on 6/4/65: late elections
Page archived see CG10100
Assets held on 6/4/65: charge under TCGA92 S178
Page archived see CG10100
Assets held on 6/4/65: restriction of losses
Page archived see CG10100
Assets held on 6/4/65: part-disposals
Page archived see CG10100
Assets held on 6/4/65: land with development value
Page archived see CG10100
Assets held on 6/4/65: time-apportionment formula
Page archived see CG10100
Assets held on 6/4/65: time-apportionment formula: example
Page archived see CG10100
Assets held on 6/4/65: additional expenditure
Page archived see CG10100
Assets held on 6/4/65: relevant date
Page archived see CG10100
Assets held on 6/4/65: relevant date: example
Page archived see CG10100
Assets held on 6/4/65: alternative apportionment of overall gain
Page archived see CG10100
Assets held on 6/4/65: alternative apportionment of overall gain: example
Page archived see CG10100
Assets held on 6/4/65: limit of period of apportionment
Page archived see CG10100
Payment of tax: by instalments
Guidance update
Groups: alternative collection rights: from 1 April 2000
Guidance update
Spelling error corrected
Roll-over relief: two or more trades carried on
spelling error corrected
Roll-over relief: extension of time limit: compulsory acquisition: SP D6
spelling error corrected
Roll-over relief: assessment and postponement
spelling error corrected
Roll-over relief: declaration of intention to reinvest
Spelling error corrected
Roll-over relief: fixed plant and machinery
Spelling error corrected
Roll-over relief: satellites and spacecraft, ships and aircrafts
spelling error corrected
Roll-over relief: furnished holiday lettings: general
Spelling error corrected
Roll-over relief: part of gain not chargeable
spelling error corrected
Roll-over relief: interaction with other reliefs
spelling errors corrected
Roll-over relief: reorganisations of constituencies: general
grammar changes
Roll-over relief: reorganisations of constituencies: successor association
grammar changes
grammar changes
grammar corrections
Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets
grammar corrections
Roll-over relief on transfer of shares to Share Incentive Plan: computing relief
Grammar corrections
Roll-over relief on transfer of shares to Share Incentive Plan: allowing full relief
Grammar corrections
Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets
Grammar corrections
Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets: EIS
grammar corrections
Relief for Gifts of Business Assets: The Donee
Guidance update
Relief for Gifts of Business Assets: Qualifying Assets
Guidance update
Relief for Gifts Subject to Inheritance Tax: The Donee
Guidance update
Relief for Gifts Subject to Inheritance Tax: Qualifying Disposals
Guidance update
Spelling errors corrected
2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements
Adding table header
Private residence relief: outline of guidance
Spelling error updated
Private residence relief: only or main residence: two or more residences: late nominations
Spelling mistake corrected
Guidance update
Spelling mistake corrected
Private residence relief: permitted area: larger area of garden and grounds
Spelling updated
spelling mistake corrected
updated page added
Page archived, see CG18150
Page archived, see CG18150
Page archived, see CG18150
Page archived, see CG18150
Page archived, see CG18150
Guidance update
broken links updated
Partnership goodwill and negligible value claims
text updated
2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements
Table updated
Spelling error updated
Annual exempt amount: exploitation: fragmentation
Page Archived, see CG18150
Page Archived, see CG18150
Annual exempt amount: exploitation: liaison
Page Archived, see CG18150
Annual exempt amount: examples
Page Archived, see CG18150
Page Archived, see CG18150
Page Archived, see CG18150
Page Archived, see CG18150
Migration and exit charges: no general exit charge
Guidance update
Annual exempt amount: exploitation
Guidance update
Annual exempt amount: exploitation: challenge
Page Archived - see CG18150
Annual exempt amount: exploitation: warning
Page Archived - see CG18150
Annual exempt amount: exploitation: fragmentation
Page Archived - see CG18150
Page Archived - see CG18150
Page Archvied - see CG18150
The charge on the settlor - TCGA92/S86
Guidance update
Employee shareholder shares: CG-exemption
Updated to show that relief was repealed by FA 2017.
Deferred consideration: shares and securities: example
Republished to get page to appear on gov.uk
Returns: individuals, personal representatives, trustees
Spelling error updated
Guidance update pages archived
Deferred consideration: shares and securities: introduction
Page Archived
Deferred consideration: shares and securities: layout of instructions
Page Archived
Deferred consideration: shares and securities: earn-out rights
Guidance update
Deferred consideration: shares and securities: issue of shares/debentures
Page Archived
Deferred consideration: shares and securities: TCGA92/S138A elections
Guidance update
Deferred consideration: shares and securities: variation of sale agreement
Guidance update
Deferred consideration: shares and securities: amounts brought into account by TCGA92/S48
Page Archived
Deferred consideration: shares/securities: rights partially qualify
Guidance update
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: later payments cash only
Guidance update
Deferred consideration: shares and securities: no deferred consideration
Guidance update
Deferred consideration: shares and securities: what to consider
Guidance update
Deferred consideration: shares and securities: rights acquired pre-26/4/88
Page Archived
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: example
Guidance update
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: example
Guidance update
Deferred consideration: shares and securities: example
Guidance update
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: TCGA92/S138A does not apply: example
Guidance update
Deferred consideration: shares and securities: qualifying claimant
Page Archived
Deferred consideration: shares and securities: takeover during earn-out period
Page Archived
Deferred consideration: shares and securities: no deferred consideration
Page Archived
Deferred consideration: shares and securities: example
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Deferred consideration: shares and securities: transitional provisions
Page Archived
Deferred consideration: shares and securities: legislation deemed always to have existed
Page Archived
Deferred consideration: shares and securities: rights conferred before 26 November 1996
Page Archived
Deferred consideration: shares and securities: restriction where liability final
Page Archived
Deferred consideration: shares/securities: notifications made prior to royal assent
Page Archived
Deferred consideration: shares/securities: Notifications made prior to royal assent
Page Archived
Deferred consideration: shares/securities: Notifications made prior to royal assent
Page Archived
Private residence relief: only or main residence: two or more residences: time limit for nominating
Guidance update
Addition of hyperlink
Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Chattels: contents
Pages archived removed from content page
Chattels: exempt and chargeable gains: disposal consideration
Addition of hyperlink
Hyperlink updated
Chattels: examples: jointly owned chattels
Page Archived
Chattels: examples: marginal relief
Page Archived
Page Archived
Chattels: sets of assets: special rules
hyperlink updated
Chattels: sets of assets: sets and collections
Page Archived
Chattels: help on identifying sets
Guidance update
Chattels: sets of assets: manuscripts and archives
Page Archived
Chattels: sets of assets: what Information to Include
Page Archived
Chattels: sets of assets: unagreed cases: report to Capital Gains Technical Group
Page Archived
Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Assessments and payment of tax: Contents
Page Archived content now covered in CG66450C
Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts before 14March 1989: contents
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: introduction
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: when relief available
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: when relief not available
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: how to obtain relief
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: form of claim
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: late claims
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule
Page Archived content now covered in CG66450C
Gifts: Finance Act 2004 changes: gifts to certain settlements: information power
Page Archived content now covered in CG66450C
Gifts: business assets: qualifying for relief
Page Archived content now covered in CG66450C
Gifts: business assets: definitions
Page Archived content now covered in CG66450C
Gifts: business assets: assets used in trade: trustees
Page Archived content now covered in CG66450C
Gifts: business assets: qualifying corporate bonds
Page Archived content now covered in CG66450C
Gifts: assets used in a trade: trade and non-trade use
Page Archived content now covered in CG66450C
Gifts: business assets: non-trade use
Page Archived content now covered in CG66450C
Gifts: business assets: buildings and structures
Page Archived content now covered in CG66450C
Gifts: business assets: agricultural property
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: agricultural property: hope/development value
Page Archived content now covered in CG66450C
Gifts: trading/holding cos of trading groups: non-business assets
Page Archived content now covered in CG66450C
Gifts: non-business assets: definition
Page Archived content now covered in CG66450C
Gifts: non-business assets: restricting relief
Page Archived content now covered in CG66450C
Gifts: transfer of a business to a company: section 165 relief
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: transfer of goodwill at nominal consideration
Page Archived content now covered in CG66450C
Gifts: computation: allowing hold-over relief
Page Archived content now covered in CG66450C
Gifts: computation: how to compute the held-over gain
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: computation: outright gift
Page Archived content now covered in CG66450C
Gifts: computation: partial gift
Page Archived content now covered in CG66450C
Gifts: computation: part trade use of asset
Page Archived content now covered in CG66450C
Gifts: disposal of shares: non-business chargeable assets
Page Archived content now covered in CG66450C
Gifts: computation: emigration of donee
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: disposals qualifying for relief: outline
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: potentially exempt xfers
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: accumulation/maintenance trusts
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: where to find help and cases of doubt
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: Relief for Inheritance Tax paid
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: gifts to certain settlements: information power
Page Archived content now covered in CG66450C
Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: valuations: Contents
Page Archived content now covered in CG66450C
Gifts: hold-over relief: general points
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: hold-over relief: form CG 130
Page Archived content now covered in CG66450C
Gifts: hold-over relief: partial claims
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: hold-over relief: consideration
Page Archived content now covered in CG66450C
Gifts: hold-over relief: recovering the gain: introduction
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: Hold-over relief: recovering held-over gains
Page Archived content now covered in CG66450C
Gifts: hold-over relief: recovering held-over gain: procedures
Page Archived content now covered in CG66450C
Gifts: hold-over relief: employment abroad
Page Archived content now covered in CG66450C
Gifts: hold-over relief: assessing the donee
Page Archived content now covered in CG66450C
Gifts: hold-over relief: assessing the donor
Page Archived content now covered in CG66450C
Gifts: whom you assess: recovery of tax from the donee
Page Archived content now covered in CG66450C
Gifts: whom you assess: time limits
Page Archived content now covered in CG66450C
Gifts: whom you assess: amending the donor's assessment
Page Archived content now covered in CG66450C
Gifts: whom you assess: making the donee's assessment
Page Archived content now covered in CG66450C
Gifts: who you assess: example
Page Archived content now covered in CG66450C
Gifts: instalments: introduction
Page Archived content now covered in CG66450C
Gifts: when instalments can be claimed
Page Archived content now covered in CG66450C
Gifts: instalments: rules for payment
Page Archived content now covered in CG66450C
Gifts: Instalments and hold-over relief
Page Archived content now covered in CG66450C
Gifts: instalments: liaison with Collector
Page Archived content now covered in CG66450C
Gifts: instalments: sale by donee
Page Archived content now covered in CG66450C
Gifts: instalments: withdrawing payments by instalments
Merged this page with CG66540
Gifts: instalments: what to do in such cases
Page Archived content now covered in CG66450C
Gifts of land to housing associations: definition of housing association
Page Archived content now covered in CG66450C
Gifts pre-14/3/89: introduction
Page Archived content now covered in CG66450C
Gifts pre-14/3/89: gifts of business assets
Page Archived content now covered in CG66450C
Gifts pre-14/3/89: of any assets
Page Archived content now covered in CG66450C
Gifts pre-14/3/89: hold-over relief
Page Archived content now covered in CG66450C
Gifts: hold-over relief: valuation: SP8 92
Page Archived content now covered in CG66450C
Gifts: hold-over relief: valuations: procedure
Page Archived content now covered in CG66450C
Gifts: hold-over relief: valuations: trustee as donees
Page Archived content now covered in CG66450C
Gifts: hold-over relief: actual consideration passes
Page Archived content now covered in CG66450C
Gifts: hold-over relief: valuations: no SP8 92 claim or completed HS295
Page Archived content now covered in CG66450C
Gifts: hold-over relief: valuations: cases excluded from SP8 92
Page Archived content now covered in CG66450C
Update office address
Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets
New pages added to contents page
Relief for Gifts of Business Assets: Deferred Valuation
Guidance update
Relief for Gifts Subject to Inheritance Tax: Introduction
Guidance update
Guidance pages added to content page
Relief for Gifts Subject to Inheritance Tax: The Donor
Guidance update
Relief for Gifts Subject to Inheritance Tax: Qualifying Disposals
Guidance update
No gain/no loss transfers in groups: non-UK resident companies
Updated for non-resident CG and new text to deal with transfers within the EEA.
Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Introduction
Guidance update
Relief for Gifts of Business Assets: Summary of Rules for Gifts Before 14 March 1989
Guidance update
Relief for Gifts of Business Assets: The Donor
Guidance update
Relief for Gifts of Business Assets: The Donee
Guidance update
Relief for Gifts of Business Assets: Qualifying Assets
Guidance update
Relief for Gifts of Business Assets: Basic Computation
Guidance update
Relief for Gifts of Business Assets: Restrictions on Relief
Guidance update
Relief for Gifts of Business Assets: Deductions for Inheritance Tax Paid
Guidance update
Gifts and Capital Gains Tax: introduction
Guidance update
Chargeable Gifts: Introduction
Guidance update
Capital Gains Manual: Reliefs: Capital Gains Tax and Gifts: Chargeable Gifts: Contents
Guidance update
Reliefs: Capital Gains Tax and Gifts: Chargeable Gifts: Assessments
Guidance update
Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Introduction
Guidance update
Guidance update
Guidance update
Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Later Disposal by Charity
Guidance update
Guidance update
Guidance update
Guidance update
Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Gifts of Land to Housing Associations
Guidance update
Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets
Guidance update
Guidance update
Gifts: hold-over relief: recovering the gain: introduction
Guidance update
Valuation: more than one interested person: introduction
Guidance update
Valuation: more than one interested person: Regulations
Guidance update
Valuation: who is an interested party
Guidance update
Valuation: more than one interested person: appeals: regulations apply
Guidance update
Valuation: more than one interested person: joined in an appeal
Guidance update
Valuation: more than one interested person:Tribunal: application
Guidance update
Pages archived & deleted from contents page
Depreciatory intra-group dividends: drain out dividend scheme
Page content archived, see CG46800
Depreciatory intra-group dividends: exceptions
Page content archived, see CG46800
Depreciatory intra-group dividends: losses/other amounts against profits
Page content archived, see CG46800
Depreciatory intra-group dividends: part-disposals
Page content archived, see CG46800
Depreciatory intra-group dividends: asset identity rule
Page content archived, see CG46800
Depreciatory intra-group asset transfers: asset identity rule
Page content archived, see CG46800
Depreciatory intra-group asset transfers: asset identity rule
Page content archived, see CG46800
Depreciatory intra-group asset transfers: asset identity rule
Page content archived, see CG46800
Depreciatory intra-group asset transfers: avoidance test
Page content archived, see CG46800
Depreciatory intra-group asset transfers: part-disposals
Page content archived, see CG46800
Depreciatory intra-group asset transfers: liquidations
Page contents archived, see CG46800
Value shifting: reorganisation of share capital
Page contents archived, see CG46800
Value shifting: reorganisation of share capital
Page contents archived, see CG46800
Value shifting: interaction with degrouping charge
Page contents archived, see CG46800
Value shifting: depreciatory transactions legislation
Page contents archived, see CG46800
Value shifting: relevant assets: depreciatory transactions legislation
Page contents archived, see CG46800
Value shifting: relevant assets: depreciatory transactions legislation
Page contents archived, see CG46800
Value shifting: relevant assets: depreciatory transactions legislation
Page contents archived, see CG46800
Pages archived & removed from content page
Replace reference to and quote from GvG with reference to and quote from Haines v Hill
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline of rules for groups: commencement
Content archived, see CG4800
Value shifting: outline of rules for groups: relevant assets
Content archived, see CG4800
Depreciatory intra-group dividends: drain out dividend scheme
Content archived, see CG4800
Depreciatory intra-group dividends: drain out dividend scheme
Content archived, see CG4800
Depreciatory intra-group dividends: drain out dividend scheme
Content archived, see CG4800
Depreciatory intra-group dividends: asset transaction test
Content archived, see CG4800
Depreciatory intra-group dividends: asset transaction test
Content archived, see CG4800
Depreciatory intra-group dividends: asset retention test
Content archived, see CG4800
Depreciatory intra-group dividends: asset retention test
Content archived, see CG4800
Depreciatory intra-group dividends: asset severance test
Content archived, see CG4800
Depreciatory intra-group dividends: Offshore sandwich device
Content Archived, see CG46800
Depreciatory intra-group dividends: TCGA92 S31A
Content Archived, see CG46800
Depreciatory intra-group dividends: exceptions
Content Archived, see CG46800
Depreciatory intra-group dividends: distributable profits
Content Archived, see CG46800
Depreciatory intra-group dividends: identification of chargeable profits
Content Archived, see CG46800
Depreciatory intra-group dividends: distribution tracing
Content Archived, see CG46800
Deduction of pre-entry losses: general
Content archived, see CG10100
Deduction of pre-entry losses: order of set-off: APs pre-16/3/93
Content archived, see CG10100
Deduction of pre-entry losses: order of set-off: APs 16/3/93p
Content archived, see CG10100
Deduction of pre-entry losses: order of set-off: APs 16/3/93p
Content archived, see CG10100
Groups to which loss set-off restrictions apply: introduction
Content archived, see CG10100
Groups to which loss set-off restrictions apply: introduction
Content archived, see CG10100
Groups to which loss set-off restrictions apply: TCGA92 SCH7A PARA9
Content archived, see CG10100
Groups to which loss set-off restrictions apply: realised losses: rule
Content archived, see CG10100
Groups to which loss set-off restrictions apply: unrealised losses: rule
Content archived, see CG10100
Groups to which loss set-off restrictions apply: unrealised losses: rule
Content archived, see CG10100
Groups to which loss set-off restrictions apply: other groups in same AP
Content archived, see CG10100
Groups to which loss set-off restrictions apply: other groups in same AP
Content archived, see CG10100
Groups to which loss set-off restrictions apply: other groups in same AP
Content archived, see CG10100
Groups to which loss set-off restrictions apply: other groups in same AP
Content archived, see CG10100
Groups to which loss set-off restrictions apply: special cases
Content archived, see CG10100
Groups to which loss set-off restrictions apply: special cases
Content archived, see CG10100
Groups to which loss set-off restrictions apply: special cases
Content archived, see CG10100
Groups to which loss set-off restrictions apply: special cases
Content archived, see CG10100
Groups to which loss set-off restrictions apply: special cases
Content archived, see CG10100
Groups to which loss set-off restrictions apply: special cases
Content archived, see CG10100
Groups to which loss set-off restrictions apply: connected groups
Content archived, see CG10100
Groups to which loss set-off restrictions apply: connected groups
Content archived, see CG10100
Groups to which loss set-off restrictions apply: connected groups
Content archived, see CG10100
Groups to which loss set-off restrictions apply: connected groups
Content archived, see CG10100
Groups to which loss set-off restrictions apply: connected groups
Content archived, see CG10100
Groups to which loss set-off restrictions apply: common group membership
Content archived, see CG10100
Appropriations to trading stock
Content archived, see CG10100
Appropriations to trading stock
Content archived, see CG10100
Appropriations to trading stock
Content archived, see CG10100
Restrictions on setting off capital losses: privatisations
Content archived, see CG10100
Restrictions on setting off capital losses: privatisations
Content archived, see CG10100
Restrictions on setting off capital losses: privatisations
Content archived, see CG10100
Restrictions on setting off capital losses: privatisations
Content archived, see CG10100
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: pre-FA93: News International case
Content archived, see CG10100
Capital loss buying: pre-FA93: News International case: decision
Content archived, see CG10100
Capital loss buying: pre-FA93: News International case: Ramsay principle
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: background
Content archived, see CG10100
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: outline summary
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: pre-entry gains
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: restriction on loss set off
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: adjustment of pre-entry gains
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: qualifying losses
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: example
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: pooled assets
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: notional net pre-entry loss
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: pre-entry loss
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: example
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: more than one company joining group
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: reorganisation
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: assets acquired at different times
Content archived, see CG10100
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: alternative MV calculation: pooled assets
Content archived, see CG10100
Gains from which pre-entry losses are deductible: single company case
Content archived, see CG10100
Gains from which pre-entry losses are deductible: multiple company case
Content archived, see CG10100
Gains from which pre-entry losses are deductible: single company case
Content archived, see CG10100
Gains from which pre-entry losses are deductible: multiple company case
Content archived, see CG10100
Gains from which pre-entry losses are deductible: pre-entry assets
Content archived, see CG10100
Gains from which pre-entry losses are deductible: pre-entry assets
Content archived, see CG10100
Gains from which pre-entry losses are deductible: pre-entry assets
Content archived, see CG10100
Gains from which pre-entry losses are deductible: pre-entry assets
Content archived, see CG10100
Gains from which pre-entry losses are deductible: pre-entry assets
Content archived, see CG10100
Gains from which pre-entry losses are deductible: pre-entry assets
Content archived, see CG10100
Gains on assets held on entry into a group: pooled or merged assets
Content archived, see CG10100
Gains on assets held on entry into a group: pooled or merged assets
Content archived, see CG10100
Gains on assets held on entry into a group: pooled or merged assets
Content archived, see CG10100
Gains on assets held on entry into a group: pooled or merged assets
Content archived, see CG10100
Gains on assets held on entry into a group: qualifying corporate bonds
Content archived, see CG10100
Gains from which pre-entry losses are deductible: change in trade
Content archived, see CG10100
Gains from which pre-entry losses are deductible: change in trade
Content archived, see CG10100
Gains from which pre-entry losses are deductible: change in trade
Content archived, see CG10100
Gains from which pre-entry losses are deductible: change in trade
Content archived, see CG10100
Deduction of pre-entry losses: general
Content archived, see CG10100
Deduction of pre-entry losses: general
Content archived, see CG10100
Deduction of pre-entry losses: general
Content archived, see CG10100
Deduction of pre-entry losses: general
Content archived, see CG10100
No gain/no loss transfers in groups: exceptions
Cross references to legislation in ICTA88 updated.
Valuation: post transaction valuation checks: introduction
Guidance update
Valuation: post transaction valuation checks: information to be provided and where to send CG34
Guidance update
Valuation: post transaction valuation checks: review of computations and timings
Guidance update
Valuation: post transaction valuation checks: action on receipt of return
Guidance update
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: anti-flooding rule: alternative pre-entry loss
Content archived, see CG10100
Restrictions: anti-flooding rule: alternative pre-entry loss
Content archived, see CG10100
Restrictions: anti-flooding rule: time limit for election
Content archived, see CG10100
Restrictions: anti-flooding rule: effect of election on later disposal
Content archived, see CG10100
Restrictions: pre-entry loss: alternative market value calculation
Content archived, see CG10100
Restrictions: pre-entry loss: alternative market value calculation
Content archived, see CG10100
Restrictions: alternative market value calculation: disposals 30/11/93p
Content archived, see CG10100
Restrictions: alternative market value calculation
Content archived, see CG10100
Restrictions: pre-entry loss: time limit for market value election
Content archived, see CG10100
Restrictions: pre-entry loss: alternative MV calculation: initial period
Content archived, see CG10100
Restrictions: pre-entry loss: alternative MV calculation: part-disposals
Content archived, see CG10100
Restrictions: pre-entry loss: alternative MV calculation: pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: alternative MV calculation: pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: alternative MV calculation: pooled assets
Content archived, see CG10100
Gains from which pre-entry losses are deductible: introduction
Content archived, see CG10100
Gains from which pre-entry losses are deductible: losses pre-entry
Content archived, see CG10100
Gains from which pre-entry losses are deductible: losses pre-entry
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: allowable expenditure
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: allowable expenditure
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: allowable expenditure
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: reorganisations
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: no gain/loss xfers
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: equivalent assets
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: corporate bonds
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: capital losses: time-apportionment: pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: reorganisations
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: reorganisations
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: reorganisations
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: reorganisations
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: additional consideration
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: additional consideration
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: additional consideration
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: additional consideration
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: pre-entry loss: anti-flooding rule for pooled assets
Content archived, see CG10100
Restrictions: capital losses: outline summary: general
Content archived, see CG10100
Restrictions: capital losses: outline summary: time-apportionment
Content archived, see CG10100
Restrictions: capital losses: election for alternative MV calculation
Content archived, see CG10100
Restrictions: capital losses: outline summary: pooled assets
Content archived, see CG10100
Restrictions: capital losses: outline summary: pooled assets
Content archived, see CG10100
Restrictions: capital losses: anti-flooding rule: pooled assets
Content archived, see CG10100
Restrictions: capital losses: gains from which pre-entry losses deductible
Content archived, see CG10100
Restrictions: capital losses: gains from which pre-entry losses deductible
Content archived, see CG10100
Restrictions: capital losses: gains from which pre-entry losses deductible
Content archived, see CG10100
Restrictions: capital losses: gains from which pre-entry losses deductible
Content archived, see CG10100
Restrictions: capital losses: deduction of pre-entry losses
Content archived, see CG10100
Restrictions: capital losses: groups to which restrictions apply
Content archived, see CG10100
Restrictions: capital losses: groups to which restrictions apply
Content archived, see CG10100
Restrictions: capital losses: appropriations to trading stock
Content archived, see CG10100
Restrictions: capital losses: outline summary: privatisations
Content archived, see CG10100
Restrictions: capital losses: no gain/no loss disposals
Content archived, see CG10100
Restrictions: capital losses: outline summary: flowchart
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: relevant group
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: assets
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: disposals
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: part-disposals
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: rule
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: rule
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: relevant time
Content archived, see CG10100
Restrictions: identifying pre-entry losses: companies rejoining same group
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: takeovers
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: takeovers
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: takeovers
Content archived, see CG10100
Restrictions: identifying pre-entry losses: changing groups
Content archived, see CG10100
Restrictions: identifying pre-entry losses: qualifying corporate bonds
Content archived, see CG10100
Restrictions: capital losses: identifying pre-entry losses: life insurance
Content archived, see CG10100
Restrictions: capital losses: pre-entry loss: realised pre-entry
Content archived, see CG10100
Restrictions: capital losses: pre-entry loss: on pre-entry assets
Content archived, see CG10100
Restrictions: capital losses: pre-entry loss: pooled assets
Content archived, see CG10100
Restrictions: capital losses: pre-entry loss: FA 1994
Content archived, see CG10100
Restrictions: capital losses: amount of pre-entry loss: introduction
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: not pooled
Content archived, see CG10100
Restrictions: pre-entry loss: time-apportionment: allowable expenditure
Content archived, see CG10100
Value shifting in groups before 2011: outline
Retained page changed to summary before archiving of historical guidance.
Value shifting: outline for groups: scope of value shifting charge
Text from CG46800 added here before archiving.
Restrictions: capital losses: introduction
Short new introductory text ahead of archiving historical content on loss- and gain-buying.
Restrictions: capital losses: introduction: general
Content of CG47000 added before these introductory pages archived (with new text for CG47000)
Business Asset Disposal Relief: broad outline
update following change from 1 year to 2. Correction of a few minor typos and correction of "1 April" to "6 April".
Business Asset Disposal Relief: qualifying disposals by individuals
change from 1 year to 2
Business Asset Disposal Relief: qualifying disposals by individuals: examples
change example 5 to reflect change from 1 year to 2
Business Asset Disposal Relief: qualifying disposals by trustees
update following change of 1 year to 2
Business Asset Disposal Relief: qualifying disposals by trustees: example
change from 1 year to 2
change from 1 year to 2
Business Asset Disposal Relief: disposal of part of a business, discussion of case law
Removal of reference to s9 ITTOIA 05
Business Asset Disposal Relief: disposal of assets after cessation of business
change from 1 year to 2
Business Asset Disposal Relief: shares or securities: Enterprise Management Incentive Scheme shares
Updated following change to 2 years from 1, some typos and inclusion of manual reference.
change from 1 year to 2
Business Asset Disposal Relief: officers and employees
removal of 1 year reference
change from 1 year to 2
Updating details and correcting team names.
Page description updated
Guidance update
Page description update
Page headings updated to show numbering further down
Guidance update pages merged
Capital Gains manual: introduction and computation: computation: introduction: contents
All sub pages merged into CG14200
Paged merged with CG14200
Paged merged with CG14200
Paged merged with CG14200
Paged merged with CG14200
Paged merged with CG14200
Paged merged with CG14200
Paged merged with CG14200
Paged merged with CG14200
Computation: interaction with other taxes: IT: introduction
Guidance update pages CG14302-14322 merged with CG14300
Pages merged
Computation: interaction with other taxes: IT: introduction
Page merged into CG14300
Computation: interaction with other taxes: IT: introduction
Page merged into CG14300
Computation: interaction with other taxes: IT: sums chargeable as income
Page merged into CG14300
Computation: interaction with other taxes: IT: sums chargeable as income
Page merged into CG14300
Computation: interaction with other taxes: IT: exclusion of expenditure
Page merged into CG14300
Computation: interaction with other taxes: IT: exclusion of expenditure
Page merged into CG14300
Computation: interaction with other taxes: IT: example
Page merged into CG14300
Computation: interaction with other taxes: IT: example
Page merged into CG14300
Computation: income/profits not chargeable to Income Tax
Page merged into CG14300
Computation: income/profits not chargeable to Income Tax
Page merged into CG14300
Computation: IT: conclusiveness of Income Tax decisions
Page merged into CG14300
Computation: IT: payments on retirement/removal from office/employment
Page merged into CG14325
Computation: IT: specific situations
Page CG14350 merged into CG14325
Computation: IT: assets acquired from person liable CVII of Sch.D
Page merged into CG14325
Computation: IT: disposals within CVII of Sch.D: apportionment
Page merged into CG14325
Computation: IT: transactions in land
Page merged into CG14325
Computation: IT: sale of income for lump sum
Page merged into CG14325
Computation: IT: sale of income for lump sum
Page merged into CG14325
Computation: IT: finance leases
Page merged into CG14325
Computation: IT: alternative finance arrangements
Page merged into CG14325
Introduction and computation: computation: IT: disguised interest
Page merged into CG14325
Page merged into CG14325
page merged with CG11700P
Introduction and computation: chargeable assets: introduction: contents
underlying pages merged with CG11700P
Chargeable assets: exemptions and reliefs
page merged with CG11700P
page merged with CG11700P
Chargeable assets: legal and beneficial ownership
page merged with CG11700P
Effects of residence/domicile: domicile: section 12 TCGA 1992
reference to re-written provisions CG10150.
Co.purchases own shares: repayment/redemption share capital
Slight change as not all CTA10 distributions are necessarily income for income tax purposes.
Company reconstructions: anti-avoidance provisions
References to old ICTA 1988 legislation and other guidance material updated,
Migration of companies before January 2020: postponement of exit charges
To note repeal of provision for company migrations on or after 1 January 2020. Updated cross reference to CT Manual regarding ordinary share capital.
Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187
To note repeal of S187 from 1 January 2020.
Migration of companies before 1 January 2020: postponed charges: example
Heading changed to reflect repeal of provision.
Migration of companies before 1 January 2020: recovery of postponed charges: example
Heading changed to note repeal of provision
Capital gains group definition: meaning of “company”
Cross reference to CT manual added.
ETMD: general definitions applicable to sections 140A -K
Statutory reference updated: CTA10
Substantial shareholdings exemption: introduction - the substantial shareholding requirement
Cross referrnce to CT manual
Business Asset Disposal Relief: shares or securities: personal company
Cross reference to CT Manual
Meaning of Ordinary Share Capital (published as Revenue & Customs Brief 87/09, January 2010)
Page archived
guidance update
Dwellings subject to ATED: introduction: capital gains tax charge - general outline
Guidance update
Dwellings subject to ATED: persons chargeable under TCGA92/S2B
Guidance update
Guidance update
Guidance update
guidance update
Guidance update
Guidance update
Capital gains group definition: what is a group?
Cross reference to new guidance in CT Manual.
Definitions meaning of a ‘share’
Cross reference to new guidance in CTM
Cross reference to new guidance on the meaning of ordinary share capital &c. in the Company Taxation Manual.
Signpost to dilution rules added
BADR: Dilution elections where relevant share issue is on or after 6 April 2019
clarification of which rule is referenced
spelling mistake updated
Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents
New page added to menu
Business Asset Disposal Relief: qualifying disposals by individuals
Change to reflect effect of FA19 economic benefit requirement on dilution
Enterprise Investment Scheme: introduction
Guidance update
Enterprise Investment Scheme: deferral relief for shares issued on or after 6 April 1998
Guidance update
Administration: introduction: company, profits, income
Page Archived
Administration: introduction: company, profits, income
Page Archived
Administration: introduction: losses
Page Archived
Administration: introduction: losses
Page Archived
Administration: introduction: losses
Page Archived
Administration: introduction: losses
Page Archived
Administration: introduction: losses
Page Archived
Administration: introduction: losses
Page Arcjhived
Administration: relationship between companies and individuals
Page Archived - Relevant material moved to CG40200
Administration: introduction: non-resident companies
Page Archived
Administration: introduction: company acting in fiduciary capacity
Page Archived
Administration: introduction: rate of charge
Page Archived
Guidance update
Administration: the charge to corporation tax on chargeable gains
Basics of how CT is charged on capital gains consolidated and updated.
Administration: introduction: company, profits, income
Consolidated at CG40200
Administration: introduction: losses
Consolidated at CG40200
Administration: introduction: losses
Consolidated at CG40200
Administration: introduction: losses
Consolidated at CG40200
Administration: introduction: losses
Consolidated at CG40200
Administration: introduction: losses
Consolidated at CG40200
Administration: introduction: losses
Consolidated at CG40200
Administration: relationship between companies and individuals
Consolidated at CG40200
Administration: introduction: non-resident companies
Consolidated at CG40200
Administration: introduction: company acting in fiduciary capacity
Consolidated at CG40200
Administration: introduction: rate of charge
Consolidated at CG40200
Non-resident capital gains from 6 April 2019: Sch5AA elections: notes for forms
guidance update
"spouses" replacing "husband and wife", example refreshed.
Private residence relief: dependent relative: introduction
Explanation of continuing reference to "hsband and wife"
Private residence relief: dependent relative: who is a relative?
note wxplaining continued refernce to "husband and wife".
Private residence relief: dependent relative: mother or spouse's mother
Note to explain continuing reference to "husband and wife" situations.
Private residence relief: dependent relative: husband and wife and civil partners
Explaining continued refernce to "husband and wife".
Transfer of a business to a company: election for relief under TCGA92/S162 not to apply
"spouses" replacing "husband and wife" and related examples refreshed.
Business Asset Disposal Relief: claims to relief
Change of wording in relation to trustee claims
minor clarification of partnership attribution
Transfer of assets between spouses: definitions
"Husband and wife" replaced by "spouses". Refernce to abolition of marriage by cohabitation with habit and repute.
Transfer of assets: between spouses or between civil partners: Non-resident spouse or civil partner
Generally updated
Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents
page added
Business Asset Disposal Relief: claims to relief
Correction of statutory reference, change of husband/wife to spouses and removal of trustee return in relation to a claim.
updated following FA19 change re disposal of voting shares
Business Asset Disposal Relief: shares or securities: personal company
Updated following FA19 legislation change
change title
Simplification and removal of doubt around how the partnership rules work
Futures: scope of legislation: commodity/financial over the counter futures
Final paragraph clarified with added reference to the FCA register.
Land: valuation: Valuation Office Agency: multiple land valuation scheme
Contact details update
Land: valuation: land outside United Kingdom: procedure
Guidance update
Amended first sentence to improve clarity
Deleted admin comments
2018
Non-resident capital gains from 6 April 2019: draft guidance
Guidance link update
Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance
Guidance link update
Non-resident capital gains from 6 April 2019: draft guidance
guidance update
Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance
Guidance update
Guidance update
Guidance update
Partnerships: Statement of practice D12: full text
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Updated for reference error
Substantial shareholdings exemption: introduction - the legislation
updated for changes in F(2)A 2017
Substantial shareholdings exemption: introduction - the substantial shareholding requirement
Edited to remove duplicate text
update for changes to F(2)A 2017
Deferred consideration: shares and securities: introduction
guidance updates
Deferred consideration: shares and securities: earn-out rights
Guidance update
Deferred consideration: shares and securities: TCGA92/S138A elections
Guidance update
Deferred consideration: shares and securities: later payments cash only
Guidance update
Deferred consideration: shares and securities: what to consider
Guidance Update
Guidance update
Land: disposals of land: special rules
Added hyperlinks and added recent topics to the list of special rules.
Land: capital receipts chargeable to income tax or corporation tax
Added hyperlinks. Updated to reference new Transactions in Land anti avoidance provisions.
Land: understanding the principles of land law
Add hyperlink.
Add hyperlink, correct name of Coal Authority.
Land: what is land? Chattels & fixtures
Added hyperlink and some examples. Linked to the development of land law.
Land: legal and beneficial interests in land
Add hyperlink and link to TSEM.
Added hyperlinks
Land: types of interest: leases, licences, easements, profits-à-prendre and commonhold
Added commonhold interest.
Page archived.
Page archived.
Page archived.
Page archived.
Land: disposal of interest in land must be in writing
Removing broken link, adding detail of beneficial ownership transfers.
Land: disposal of interest in land: capital sums derived from assets
Added hyperlinks.
Land: destruction of buildings
Added links.
Land: tenants in common and joint tenants: introduction
Added coparceners in Northern Ireland, added links.
Added link
Land: law of Property Act 1925 Land held on 'trust for sale'
Added reference to Trusts of Land and Appointment of Trustees Act 1996.
Added links
Leases: introduction: Leases of land in the UK - Introduction to the Guidance
Updating link.
Leases: introduction: what is a lease of land?
Added link.
Capital Gains Manual: Land: Leases: Leases and CGT: introduction: contents
Page archived.
Leases: grant of a lease: part disposal
Page archived.
Leases: insurance receipts: short leases
Added links and merging of content.
Improving layout for GOV.uk
Leases: example: sale of freehold and leaseback
Page archived.
Leases: example: sale of short lease and leaseback
Page archived.
Leases: sale with right to reconveyance
Added links and tags.
Leases: granting of a lease: layout
Page archived.
Leases: granting of a lease: premiums
Added link.
Leases: granting of a lease: no premium paid on grant of lease
Correcting link.
Added links and tags.
Leases: granting of a lease: reverse premiums
Merging content and adding links and tag.
Leases: granting of: recipient of reverse premium
Page archived.
Leases: granting of a lease: capital improvements by tenant
Correcting title and adding tags
Leases: granting of: payer of reverse premium
Page archived.
Leases: part of premium chargeable as property income
Merging of sections and added links and tags.
Leases: part of premium chargeable as income: example
Page archived.
Leases: part of premium chargeable as income: effect on CGT computation
Page archived.
Leases: property income: non-arm's length grant of lease: deemed premium
Page archived.
Leases: part of premium chargeable as income: deemed premium: example
Page archived.
Leases: Grant of long lease out of a freehold or long lease
Correcting title.
Page archived.
Leases: freehold/long lease: example
Page archived.
Leases: grant of short lease out of a freehold or long lease
Corrected title.
Leases: grant of short lease out of freehold or long lease: allowable expenditure
Page archived.
Leases: example: grant of short lease out of freehold or long lease
Page archived.
Leases: grant of lease out of a short lease: introduction
Correcting layout.
Leases: grant of lease out of short lease: allowable expenditure
Updating example.
Leases: grant of lease out of short lease: example
Page archived.
Leases: grant of lease out of short lease: computation of gain
Merging of content and adding a company example.
Leases: grant of lease out of short lease: example 1
Page archived.
Leases: grant of lease out of short lease: example 2
Page archived.
Leases: grant of lease out of short lease: sub-lease at higher rent
Page archived.
Leases: grant of lease out of short lease: part of land sub-let
Merged content, added links and tags.
Leases: grant of lease out of short lease: part of land sub-let
Page archived.
Leases: grant of lease out of short lease: restriction of capital loss
Merger of sections and correction of example. Added links.
Leases: grant of lease out of short lease: restriction of capital loss
Page archived.
Leases: grant of lease out of short lease: restriction of capital loss
Page archived.
Leases: grant of lease out of short lease: capital improvements by tenant
Page archived.
Leases: Disposal: Introduction
Added links and tags.
Leases: Disposal: Assignment or surrender of long lease
Added links and tags.
Leases: disposal: short leases: introduction
Updating links
Short leases: disposal: allowable expenditure
Merging of content. Added links.
Short leases: disposal: allowable cost of acquisition
Page archived.
Short leases: disposal: enhancement expenditure
Page archived.
Short leases: disposal: 'period of ownership'
Page archived.
Short leases: disposal: indexation allowance
Page archived.
Short leases: disposal: wasting of allowable expenditure: part-years
Page archived.
Short leases: disposal: lease subject to sub-lease not at rack rent
Merging of content and adding links.
Short leases: disposal: cases within CG71170: procedure
Page archived.
Short leases: disposal of lease wasting asset at 6/4/65
Correcting layout.
Short leases: disposal: relief given under ITTOIA05/S61 or CTA09/S63
Updating statutory references and improving layout
Short leases: assignment of short lease granted at under value
Added links and tags.
Leases: Disposal: Surrender of a lease: Introduction
Added links.
Leases: disposal of lease: following application of ESC D39
Page archived.
Leases: consideration for surrender of: release from certain obligations
Minor update on VOA.
Leases: sum paid to procure surrender of lease
Merger of sections.
Leases: sum paid by tenant to procure surrender of lease
Page archived.
Leases: capital sum received by landlord for accepting surrender of lease
Page archived.
Leases: termination of lease: general
Added links and tags.
Leases: capital sum received for alteration of terms: introduction
Correcting layout.
Leases: capital sum received for alteration of terms: introduction
Page archived.
Leases: commutation of rent provided for in terms of lease
Updating links.
Leases: commutation of rent provided for in terms of lease
Page archived.
Leases: commutation of rent/variation of terms of lease: 6/4/96p
Page archived.
Capital Gains Manual: Land: Leases: Merger of leases: contents
Page archived.
Leases: merger: allowable expenditure
Page archived.
Leases: merger: allowable expenditure
Page archived.
Leases: merger: allowable expenditure
Page archived.
Leases: merger: valuation at 6/4/65 or 31/3/82
Page archived.
Leases: merger: interaction with time- apportionment
Page archived.
Leases: merger: indexation allowance: disposals pre-29/6/92
Page archived.
Leases: merger: indexation allowance: disposals pre-29/6/92
Page archived.
Leases: merger: indexation allowance: disposals 29/6/92: ESC D42
Page archived.
Leases: merger: indexation allowance: disposals 29/6/92: ESC D42
Page archived.
Leases: merger: indexation allowance: disposals 29/6/92: ESC D42
Page archived.
Leases: merger: indexation allowance: disposals 29/6/92: ESC D42
Page archived.
Leases: merger: example: merger of leases: disposal pre-29/6/92
Page archived.
Leases: merger: disposal pre-29/6/92: original lease held at 6/4/65
Page archived.
Leases: merger of leases: disposal 29/6/92+: ESC D42
Page archived.
Leases: merger of leases: disposal 29/6/92+: ESC D42
Page archived.
Content archived as relief withdrawn from April 2013.
Capital Gains Manual: Land: Mineral leases and royalties: Mineral royalties: contents
Page archived.
Mineral royalties: treatment of royalties as chargeable gains
Page archived.
Mineral royalties: application to Northern Ireland
Page archived.
Page archived.
Mineral leases: terminal loss relief: introduction
Merger of content and update of references.
Page archived.
Mineral leases: terminal loss relief: persons eligible to claim
Page archived.
Mineral leases: terminal loss relief: expiry or termination of lease
Page archived.
Mineral leases: terminal loss relief: effect of claim
Page archived.
Mineral leases: terminal loss relief: example
Page archived.
Mineral leases: terminal loss relief: disposal of land
Page archived.
Land: part-disposals: general rules
Update to references, links added and content merged.
Page archived.
Land: part-disposals: TCGA92 S42
Page archived.
Land: part-disposals: compulsory purchase orders
Page archived.
Land: part-disposals: strict legal position
Page archived.
Land: part-disposals: single acquisition of land
Page archived.
Land: part-disposals: blocks of properties and flats
Page archived.
Land: part-disposals: blocks of properties and flats
Page archived.
Land: part-disposals: estates comprising `natural' units
Page archived.
Land: part-disposals: composite disposals
Page archived.
Land: part-disposals: unit of valuation
Page archived.
Page archived.
Land: part-disposals: part-disposals and 6/4/65 elections
Page archived.
Land: part-disposals: part-disposals and rebasing
Page archived.
Land: part-disposal as part of a series of transactions
Page archived.
Land: part-disposals: special practice
Content merged and updated. Added links
Content merged. Page archived.
Land: part-disposals: special practice: general
Page archived.
Land: part-disposals: formula in TCGA92 S42
Page archived.
Page archived.
Land: part-disposals: formula in TCGA92 S42
Page archived.
Land: part-disposals: TCGA92 S242 or TCGA92 S243 previously applied
Page archived.
Page archived.
Land: part-disposals: interaction with 6/4/65 valuations
Page archived.
Land: part-disposals: procedure
Page archived.
Land: part-disposals: procedure
Page archived.
Land: part-disposals: procedure
Page archived.
Land: part-disposals: procedure
Page archived.
Land: part-disposals: procedure
Page archived.
Updating title
Capital Gains Manual: Land: Part-disposals of land: 'Small' part-disposals of land: contents
Content merged. Page archived.
Land: small part-disposals: general
Page archived.
Land: small part-disposals: consideration exceeds allowable expenditure
Page archived.
Land: small part-disposals: example
Page archived.
Land: small part-disposals: rebasing rules applied on later disposal
Page archived.
Land: small part-disposals: definition of `holding'
Page archived.
Land: small part-disposals: indexation allowance
Page archived.
Land: small part-disposals: time limit for election
Page archived.
Land: part-disposals: value shifting
Merging content, updating and adding links.
Capital Gains Manual: Land: Part-disposals of land: Value shifting: contents
Content merged. Page archived.
Land: part-disposals: value shifting: introduction
Page archived.
Land: part-disposals: value shifting: application of TCGA92 S29
Page archived.
Land: part-disposals: Value shifting: effect of TCGA92 S29
Page archived.
Land: part-disposals: Value shifting: effect of TCGA92 S29
Page archived.
Land: part-disposals: value shifting: xfer value from tenant to landlord
Page archived.
Land: part-disposals: value shifting: xfer value from tenant to landlord
Page archived.
Land: part-disposals: value shifting: example
Page archived.
Land: part-disposals: value shifting: removal of right over asset
Page archived.
Land: part-disposals: value shifting: removal of right over asset
Page archived.
Land: compulsory purchase of land: introduction
Updated links following merger of content.
Land: compulsory purchase of land: general
Updating layout.
Land: compulsory purchase of land: date of disposal
Page archived.
Land: compulsory purchase: prior to introduction of SA
Page archived.
Land: compulsory purchase: after introduction of SA
Page archived.
Land: compulsory purchase: prior to SA: general vesting declaration
Page archived.
Land: compulsory purchase of land: revenue/capital elements
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Land: compulsory purchase of land: revenue/capital elements
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Land: compulsory purchase of land: revenue/capital elements
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Land: compulsory purchase of land: revenue/capital elements
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Land: compulsory purchase of land: apportionment
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Land: compulsory purchase of land: amount for land
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Land: compulsory purchase of land: amount for disturbance
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Land: compulsory purchase of land: amount for disturbance
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Land: compulsory purchase of land: amount for disturbance
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Land: compulsory purchase of land: amount for severance
Page archived.
Land: compulsory purchase of land: amount for severance
Page archived.
Land: compulsory purchase of land: SP 18/6/79
Page archived.
Land: compulsory purchase of land: special rule for small part-disposals
Updating link.
Land: compulsory purchase of land: small part-disposals: conditions
Page archived.
Land: compulsory purchase of land: small part-disposals: advertising/otherwise
Page archived.
Land: compulsory purchase of land: definition of holding
Page archived.
Land: compulsory purchase of land: time limit for claim
Page archived.
Compensation: displaced tenants: general
Merging of content. Added links.
Capital Gains Manual: Land: Compensation payments to displaced tenants: General: contents
Page archived.
Compensation: displaced tenants: general: types of tenancies
Page archived.
Compensation: displaced tenants: is compensation chargeable
Page archived.
Compensation: displaced tenants: is compensation chargeable
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Compensation: displaced tenants: statutory compensation
Page archived.
Compensation: displaced tenants: statutory compensation
Page archived.
Compensation: displaced tenants: statutory compensation
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Compensation: displaced tenants: business tenancies
Updated title.
Capital Gains Manual: Land: Compensation payments to displaced tenants: Business tenancies: contents
Page archived.
Compensation: displaced tenants: business tenancies: general
Page archived.
Compensation: displaced tenants: business tenancies: general
Page archived.
Compensation: displaced tenants: business tenancies: general
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Compensation: displaced tenants: business tenancies: security of tenure
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Compensation: displaced tenants: grounds for refusal to grant new tenancy
Page archived.
Compensation: displaced tenants: business tenancies: right to compensation
Page archived.
Compensation: displaced tenants: business tenancies: right to compensation
Page archived.
Compensation: displaced tenants: is compensation chargeable CGT
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Compensation: displaced tenants: business tenancies
Page archived.
Compensation: displaced tenants: Drummond v Brown 58TC67
Page archived.
Compensation: displaced tenants: business tenancies: entitlement
Page archived.
Compensation: displaced tenants: business: court application/new tenancy
Page archived.
Compensation: displaced tenants: business tenancies: no court application
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Compensation: displaced tenants: business tenancies: exempt compensation
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Compensation chargeable: displaced tenants: business tenancies
Page archived.
Compensation: displaced tenant: business tenancy: terminated by agreement
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Compensation displaced tenants: business tenancies
Page archived.
Compensation: displaced tenants: agricultural tenancies
Merging of content, adding links and tags.
Page archived.
Compensation: displaced tenants: agricultural: AHA 1986
Page archived.
Compensation displaced tenants: agricultural: Scotland/N I
Page archived.
Compensation: displaced tenants: agricultural: ATA 1995 farm tenancy
Page archived.
Compensation: displaced tenants: agricultural: security of tenure
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Compensation: displaced tenants: agricultural
Page archived.
Compensation: displaced tenants: agricultural: grounds for termination
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Compensation: displaced tenants: agricultural tenancies
Page archived.
Compensation: displaced tenants: agricultural: right to compensation
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Compensation: displaced tenants: agricultural: amount of compensation
Page archived.
Compensation: displaced tenants: agricultural: chargeable to CGT
Page archived.
Compensation: displaced tenants: agricultural: chargeable to CGT
Page archived.
Compensation: displaced tenants: agricultural: Exempt compensation
Page archived.
Compensation: displaced tenants: agricultural
Page archived.
Compensation: displaced tenants: agricultural: tenants improvements
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Compensation: displaced tenants: agricultural: computation: 31/3/82 value
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Compensation: displaced tenants: agricultural: computation: 31/3/82 value
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Compensation: displaced tenants: agricultural tenancies: wasting asset
Page archived.
Compensation: displaced tenants: agricultural tenancies: wasting asset
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Compensation: displaced tenants: agricultural tenancies: wasting asset
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Compensation: displaced tenants: compensation for loss of milk quota
Page archived.
Compensation: displaced tenants: licensed premises
Merging of content. Links and tags added.
Page archived.
Compensation: displaced tenants: licensed premises
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Compensation: displaced tenants: licensed premises
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Compensation: displaced tenants: licensed premises: background
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Compensation: displaced tenants: licensed premises: Brewers Code
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Compensation: displaced tenants: licensed premises: compensation payments
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Compensation: displaced tenants: licensed premises: compensation payments
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Compensation: displaced tenants: licensed premises: compensation payments
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Compensation: displaced tenants: licensed premises: compensation payments
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Compensation: displaced tenants: licensed premises: compensation payments
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Compensation: displaced tenants: licensed premises: computation
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Compensation: displaced tenants: licensed premises: computation
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Compensation: displaced tenants: licensed premises: computation
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Compensation: displaced tenants: licensed premises: private residence
Page archived.
Compensation: exempt payments to farmers
Merger of content. Repealed section guidance archived.
Page archived.
Compensation: displaced tenants: exempt payments to farmers
Page archived.
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Chattels: exempt and chargeable gains: disposal consideration
Guidance update
Chattels: exempt and chargeable gains: marginal relief
Guidance update
Chattels: sets of assets: special rules
Guidance update
Chattels: sets of assets: identifying a set
Guidance update
Chattels: sets of assets: disposals in more than one year
Guidance update
Chattels: sets of assets: example
Guidance update
Chattels: help on identifying sets
Guidance update
Foreign currency: introduction
Added link to guidance for cryptocurrencies.
Foreign currency: delayed remittances
Guidance update
Pages CG73704 and 73708 amalgamated into 73700
CG73704 moved to CG73711. CG7308 deleted
Page deleted
page CG73711 added to contents
Death and Personal Representatives: Contents
Guidance update
Death and Personal Representatives: General introduction and background: Terminology used
Page archived
Death and Personal Representatives: Personal representatives and taxation
Guidance update
Personal representatives and taxation: liabilities to date of death
Guidance update
Personal representatives and taxation: Inheritance Tax liability
Page archived - amalgamated into 30300
Personal representatives and taxation: administration period
Page archived - amalgamated into 30300
Page archived as now obsolete
Guidance update
Guidance update
Death and Personal Representatives: Liability to the date of death: Losses and annual exemption
Guidance update
Guidance update
Guidance update
Guidance update
Updated cross references to statute and guidance, general tidy up.
Guidance update - links to CG38705/10/15/20 archived
Matching section 87 gains - the rules from 2008-09
Page Archived
Matching in the same year - example
Page Archived
Matching in an earlier year - example
Page Archived
Matching in a later year - example
Page archived
Capital Gains manual: partnerships: contents
Links to CG28350 archived
Partnerships: Statement of practice D12: full text
Guidance update
Taper relief: disposals before 6 April 2008: SP D12
Page archived
Guidance update
Partnership annuities and lump sums: SP1/79
Page Archived
Goodwill and Intellectual Property Rights: disputed valuations and appeal hearings
guidance update
Capital Gains manual: partnerships: contents
Guidance update
Example 2: Revaluation of an asset followed by a change in fractional sharing ratios
Page Archived
Page Archived
Example 2: admission of a new partner following a revaluation of a partnership asset
Page Archived
Example 3: payments between partners on the admission of a new partner
Page Archived
Example 4: a partner leaves after assets have been revalued
Page Archived
Partnership mergers: SP D12: example
Page Archived
Transfers not at arm’s length and connected persons rules: examples
Page deleted
Example 1: transfer of an asset at market value
Guidance update
Example 2: transfer of an asset at market value
Page deleted
Example 3: transfer of an asset to a husband and wife partnership
Page deleted
Example 4: Transfer of an asset by a group company to a partnership
Page Archived
Guidance update
Page Archived
Page Archived
Page Archived
Indexation allowance: SP1/89: example
Page Archived
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance Update
Guidance Update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance Update
Guidance updated
Guidance update
Guidance update
Guidance update
Guidance update
Capital Gains Manual: Chattels and other assets: Foreign currency: contents
Links to [CG78405, CG78406, CG78407] archived
Foreign currency: assessment of deferred gains
Guidance Update
Foreign currency: amount assessable
Page Archived contents in CG47803
Foreign currency: treatment of currency
Page Archived
Page Archived contents now in CG47803
Reliefs: employee-ownership trusts: the new rules
Update to clarify that corporate trustees can make a claim
Capital payments - loans – up to 5 April 2017
Guidance Update
Capital payments – loans – from 6 April 2017
guidance update
Capital payments – making land available – from 6 April 2017
Guidance update
Capital payments – making available moveable property – from 6 April 2017
Guidance Update
Capital Payments - Meaning of capital payment - "received from trustees"
Guidance update
Guidance update
Finding deleted or updated guidance
Additional text on finding deleted guidance on the National Archives site.
Substantial shareholdings exemption: interpretation - interest in shares
Clarification of treatment of shares held through a partnership for SSE purposes.
Meaning of Ordinary Share Capital (published as Revenue & Customs Brief 87/09, January 2010)
added reference to CG50293
remoavl of confusing references to related parties and CTA 09
Deferred consideration: shares and securities: qualifying claimant
Page Archived
Deferred consideration: shares and securities: takeover during earn-out period
Page Archived
Deferred consideration: shares and securities: transitional provisions
Page Archived
Deferred consideration: shares and securities: legislation deemed always to have existed
Page Archived
Deferred consideration: shares and securities: rights conferred before 26 November 1996
Page Archived
Deferred consideration: shares and securities: restriction where liability final
Page Archived
Deferred consideration: shares/securities: notifications made prior to royal assent
Page Archived
Deferred consideration: shares/securities: Notifications made prior to royal assent
Page Archived
Deferred consideration: shares and securities: list of examples
Page Archived
Deferred consideration: shares and securities: issue of shares/debentures
Page Archived
Deferred consideration: shares and securities: Value or quantity of shares
Page Archived
Deferred consideration: shares and securities: amounts brought into account by TCGA92/S48
Page Archived
Deferred consideration: shares and securities: example
Guidance update
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: example
Guidance update
Deferred consideration: shares and securities: example
Guidance update
Deferred consideration: shares and securities: TCGA92/S138A does not apply: example
Guidance update
Deferred consideration: shares and securities: example
Guidance update
Deferred consideration: shares and securities: example
Guidance update
Deferred consideration: shares and securities: what to consider
Page Archived
Deferred consideration: shares and securities: list of examples
Page Archived
Deferred consideration: shares and securities: later payments cash only
Page Archived
Deferred consideration: shares and securities: issue of shares/debentures
Page Archived
Deferred consideration: shares and securities: normal rules
Page Archived
Deferred consideration: shares and securities: unascertainable
Page Archived
Deferred consideration: shares and securities: unascertainable
Page Archived
Deferred consideration: shares and securities: Value or quantity of shares
Page Archived
Deferred consideration: shares and securities: amounts brought into account by TCGA92/S48
Page Archived
Deferred consideration: shares/securities: the election - form and time limits
Page Archived
Deferred consideration: shares and securities: position before TCGA92/S138A - ESC/D27
Page Archived
Deferred consideration: shares/securities: position before TCGA92 S138A - ESC D27
Page Archived
Deferred consideration: shares and securities: what to consider
Guidance UPdate
Deferred consideration: shares and securities: no deferred consideration
Page amalgamated into CG58045
Guidance update
Deferred consideration: shares and securities: earn-out rights
Page Archived
Deferred consideration: shares and securities: TCGA92/S138A: conditions and consequences
Page Archived
Deferred consideration: shares and securities: TCGA92/S138A elections
Page amalgamated into CG58020
Deferred consideration: shares/securities: rights partially qualify
Guidance update
Deferred consideration: shares and securities: no deferred consideration
guidance update
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: variation of sale agreement
Page Archived
Deferred consideration: shares and securities: no deferred consideration
Page amalgamated into CG58045
Reliefs: employee-ownership trusts: introduction
update with EIM reference
Effect of residence and domicile
Guidance update
Guidance update
Ignore gains before becoming resident
Page archived
Remittance basis: losses: introduction
Guidance update
Remittance basis: election for foreign losses to be allowable: TCGA92/S16ZA
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Settlor trusts: computations: foreign gains special cases
Guidance update
2006 IHT changes: IHT treatment from 22 March 2006
guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Charge on beneficiary of a non-resident settlement - outline
Guidance update
Non-UK domiciled beneficiaries - remittance basis
Guidance update
Non-resident companies: exemptions
Guidance update
Intellectual Property Rights: image rights: non-UK image rights
Guidance update
Persons chargeable: individuals
Guidance update
Effects of residence/domicile: introduction and layout of instructions
Guidance update
Effects of residence/domicile: meaning of terms
Guidance update
Effects of residence/domicile: residence etc: losses
Guidance update
Effects of residence/domicile: domicile: section 12 TCGA 1992
Guidance update
Location of assets: importance for charge to tax
Guidance update
Losses: restriction of loss relief: non-domiciled individuals
Guidance update
Page Archived links to CG25010
Effects of residence, ordinary residence and domicile: meaning of terms
Guidance update
Effects of residence, ordinary residence/domicile: meaning of terms
Page Archived
Effects of residence and domicile: charge to Capital Gains Tax
Guidance update
Guidance update
Guidance update
Capital payments - valuation of benefits and non-cash payments
guidance update
Capital payments - loans – up to 5 April 2017
Guidance update
Capital payments - non-payment of interest – up to 5 April 2017
Guidance update
Example: non-payment of interest
Page archived
Capital payments - accommodation – to 5 April 2017
Guidance update
Co.purchases own shares: repayment/redemption share capital
removed reference to 'sale' and changed to disposal
Co.purchases own shares: capital treatment: CGT liability
simplified first paragraph.
Co.purchases own shares: capital treatment: Purchasing options
Correct page reference
Co.purchases own shares: general: introduction
update out of date guidance
new page added
Co.purchases own shares: repayment/redemption share capital
update out of date guidance
Co.purchases own shares: treated as distribution: not UK resident cos
Page archived
Co.purchases own shares: treated as distribution: UK resident cos
Archiving reason text added
Co.purchases own shares: capital treatment: Condition A – benefit of a trade
update out of date guidance
Co.purchases own shares: covered by ICTA88 S219: computation
Page archived
Co.purchases own shares: capital treatment: Condition B
update out of date guidance
Co.purchases own shares: capital treatment: Purchasing options
update out of date guidance
Co.purchases own shares: capital treatment: Employee share schemes
update out of date guidance
BADR : Introduction and legislation
updated to include recent legislation
Co.purchases own shares: general: introduction
update out of date guidance
Co.purchases own shares: capital treatment: Condition A – benefit of a trade
update out of date guidance
Depreciatory transactions: outline
Updated for Finance Act 2018 change.
Depreciatory transactions: when the rule applies
Updated for Finance Act 2018 change.
Updated page title and redaction of text
Example 2: admission of a new partner following a revaluation of a partnership asset
Text updated
Example 3: payments between partners on the admission of a new partner
Text updated
Example 4: a partner leaves after assets have been revalued
Broken links and text updated.
Partnership mergers: SP D12: example
Broken links and text updated.
Text and broken links updated.
Text updated.
Page republished to make visible on the intranet. Link to an image depicting the example also inserted at the foot of the page.
Deferred consideration: shares and securities: what to consider
Guidance update
Deferred consideration: shares and securities: earn-out rights
Guidance updates
Deferred consideration: shares and securities: TCGA92/S138A: conditions and consequences
guidance updates
Deferred consideration: shares and securities: TCGA92/S138A elections
Guidance updates
Deferred consideration: shares and securities: variation of sale agreement
guidance updates
Deferred consideration: shares and securities: later payments cash only
guidance update
Deferred consideration: shares and securities: example
guidance updates
Deferred consideration: shares and securities: example
guidance update
Deferred consideration: shares and securities: no deferred consideration
guidance update
Investors’ Relief: Qualifying shares, potentially qualifying shares and excluded shares
Corrected description of shares disposed of in example 2
Guidance update
Dwellings subject to ATED: introduction: ATED - general outline
changes in threshold amounts
Investors’ relief: receipt of replacement value
Guidance on return of value now added.
Capital gains group definition: what is a group?
Typo in CTA09 reference corrected and example of partnership situation added.
Guidance update
Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved - general
Guidance update
guidance update
Dwellings subject to ATED: introduction: capital gains tax charge - general outline
Guidance updated
Guidance update
Dwellings subject to ATED: relevant high value disposal: condition B - single-dwelling interest
Guidance update
Dwellings subject to ATED: relevant high value disposal: condition C - ATED charge
Guidance update
Dwellings subject to ATED: relevant high value disposal: condition D - the threshold amount
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Dwellings subject to ATED: persons chargeable under TCGA92/S2B
insertion of sentence
Outward domestication: disposals that do not cause recovery of the deferred charge
Guidance on S140 TCGA updated to reflect change in Finance Act 2018 - continued deferral where share reorganisation treatment overridden by SSE.
Dwellings subject to ATED: introduction: ATED - general outline
update to legislation
Capital Gains Manual: Land: Compensation payments to displaced tenants: contents
Updating contents following merger of contents.
Share exchange: anti-avoidance: clearance prevents TCGA92/S137 applying
Expanded guidance on where a clearance is void, to align with CTM36845
Company reconstructions: shareholder: anti-avoidance provisions
Cross reference to updated CGM52636: circumstances in which a statutory clearance may be void.
Company reconstructions: company: TCGA92 S139: anti-avoidance provisions and clearance procedure
Cross reference to updated CG53636: circumstances in which a statutory clearance may be void.
Corrected for error in updated guidance dec17
Capital gains group definition: what is a group?
Clarification of how shareholdings via a partnership are treated for capital gains group purposes.
CG groups: transfers by election, frequently asked questions
Updated to show where to send a standalone S171A election.
Capital gains group definition: what is a group?
Clarification of approach to shares held through partnerships with link to Corporation Tax Manual.
Compensation: displaced tenants: business tenancies
Merged content. Links added.
Capital Gains Manual: Land: Compulsory purchase of land: contents
Updating contents list following merger of content.
Land: part-disposals: general rules
Update of references. Content merged and links added.
Capital Gains Manual: Land: Part-disposals of land: contents
Updating contents following merger of contents.
Merging content, update and added links.
Land: compulsory purchase of land: general
Merging of content. Added links.
Land: compulsory purchase of land: special rule for small part-disposals
Merging of content. Added links.
Updating contents.
Merging of content and archiving pre-1992 guidance.
Capital Gains Manual: Land: Mineral leases and royalties: contents
Mineral royalties pages archived.
Capital Gains manual: partnerships: contents
Page references updated.
Capital Gains manual: partnerships: Statement of Practice D12: contents
Page archived.
Page archived.
Page archived
Capital Gains manual: partnerships: partners joining or leaving a partnership: SP D12: contents
Page archived.
Capital Gains manual: partnerships: partnership mergers: SP D12: contents
Page archived
Page archived
Capital Gains manual: partnerships: transfer of an asset to a partnership: contents
Page archived
Page archived
Page archived
Leases: disposal: extension of lease: ESC D39
Clarification added as to the scope of ESC D39 and the implications for the lessor.
Valuation: quoted shares: further points
Updated to take account of statutory rule for valuation of overseas listed shares in SI 2015/616
2017
Amended to reflect fact that legislation was repealed in 2013
Updated for formatting error
Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption: contents
Updated for changes in F(2)A 2017
Updated for changes in F(no2)A 2017
Substantial shareholdings exemption: introduction - the substantial shareholding requirement
updated for changes in F(2)A 2017
Updated for changes in F(2)A 2017
updated for changes in F(2)A 2017
Substantial shareholdings exemption: introduction - the trading company/group/subgroup requirements
Amended for changes in F(2)A 2017
Updated for changes in F(2)A 2017
Updated for changes in F(2)A 2017
Updated for changes in F(2)A 2017
Substantial shareholdings exemption: introduction - the exemptions available
updated for changes in F(2)A 2017
updated for changes in F(2)A 2017
Leases: capital sum received for alteration of terms: introduction
Updating this section and merging content.
Leases: commutation of rent provided for in terms of lease
Merging content and removal of pre-1996 guidance.
Leases: commutation of rent or variation of terms: assessing time limits
Page archived.
Leases: commutation of rent or variation of terms: assessing time limits
Page archived.
Leases: Assessments for periods ended more than 6 years previously
Page archived.
Leases: Assessments for periods ended more than 6 years previously
Page archived.
Introduction and computation: chargeable assets: intangible assets: contents
Added link to CG12100.
Groups: appropriations to trading stock
To reflect change in legislation that means that from 8 March 2017 a Section 161(3) election can no longer be made where a capital loss arises on appropriation to stock.
Capital loss streaming from 19 July 2011: losses on assets appropriated as trading stock
To reflect change in legislation that means that from 8 March 2017 a Section 161(3) election can no longer be made where a capital loss arises on appropriation to stock.
Appropriations to stock in trade
To reflect change in legislation that means that from 8 March 2017 a Section 161(3) election can no longer be made where a capital loss arises on appropriation to stock.
Text Updated (when I looked at this it is already showing "the term.....
Partnerships: Statement of practice D12: full text
Content corrected.
Rebasing: deferred gains: SP1/89
text updated
Leases: Disposal of a lease: Surrenders & extension
Updated contents.
Capital Gains Manual: Reliefs: contents
New guidance on Investors' Relief
Leases: disposal of a lease: short leases: contents
Updating contents.
Short leases: disposal of lease wasting asset at 6/4/65
Added links and improved layout.
Leases: disposal: extension of lease: ESC D39
Added links and tags.
Short leases: disposal: interaction with capital allowances
Updating tags.
Leases: grant of lease out of a short lease: introduction
Added links and tags
Capital Gains Manual: Land: Leases: Grant of lease out of short lease: contents
Updating contents
Leases: grant of lease out of short lease: allowable expenditure
Merging content. Added links and tags.
Leases: grant of lease out of short lease: sub-lease at higher rent
Merger of content. Added links and tags
Capital Gains Manual: Land: Leases: Disposal of a lease: contents
Updating contents.
Correcting title
Leases: granting of a lease: introduction
Add links
Capital Gains Manual: Land: Leases: Short leases and premiums as property income: contents
Updating contents following mergers.
Leases: property income: non-arm's length grant of lease: deemed premium
Merged content and added links
Leases: Grant of long lease out of a freehold or long lease
Merging of sections and adding links and tags.
Capital Gains Manual: Land: Leases: Grant of lease out of a freehold or long lease: contents
Updated contents following merger.
Leases: grant of short lease out of a freehold or long lease
Merging of sections and adding of links and tags.
Contents amended following merger of sections.
Capital Gains Manual: Land: Leases: Introduction: contents
Merging of two introduction to lease sections into a single section.
Leases: introduction: grant of occupation rent-free
Updating tags.
Leases: introduction: other definitions relating to leases
Improving layout and adding tags.
Leases: insurance receipts: short leases
Page archived.
Merging of pages and improvements to the layout. Links added.
Capital Gains Manual: Land: Leases: Granting of a lease: Introduction: contents
Updating contents.
Land: law of Property Act 1925 Land held on 'trust for sale'
Added links
Leases: introduction: Leases of land in the UK - Introduction to the Guidance
Table removed and narrative introduction added.
Capital Gains Manual: Land: Leases: Introduction: contents
Tidying up
Leases: introduction: effect of differences in land law
Updating title.
Capital Gains Manual: Land: Land: Introduction to CGT and land: contents
Links to CG70251 to CG70273 archived.
Reference to heritable property and moveable property in Scotland added.
Added reference to commonhold.
Land: types of interest: leases, licences, easements, profits-à-prendre and commonhold
All lesser interests in land combined to a single page; detail added on Scottish lesser interests.
Change CTIS to BAI, add link to CG mailbox
Roll-over relief: land and buildings: let properties
Removed reference to withdrawn leaflet IR150
Corrected paragraph numbering.
Share exchange: anti-avoidance: clearance procedure
Clearance team contact details now provided by link to gov.uk page.
Updated address of where to send appeal cases
Business Asset Disposal Relief: trading company and holding company of a trading group
Post FA15 update
Post FA15 amendment
Business Asset Disposal Relief: calculation of the relief: postponed or deferred gains
Updated following FA2015 amendments, new deferral rules
Added note about mandatory referral to CGTG
Added note for mandatory referral to CGTG
Added note about referral to CGTG
Updated to take account of the use of the 'half up' method from 06/04/15
Companies and Groups of Companies: Groups of compaanies: The degrouping charge: mergers: handling
Added reference to exchanges of tax rulings
Removed image and replaced it with a link so that the page can publish correctly
Wasting assets: other road vehicles
Page archived
Wasting assets: ships and other vessels
Page archived
Wasting assets: leases of other assets
Page archived
Wasting assets: UK registered trademarks
Page archived
Wasting assets: foreign trademarks
Page archived
Partnerships: Partnership mergers: SP D12: Section 10
Page updated. Content from CG merged here.
Partnerships: Transfers not at arm’s length and connected persons rules: SP D12: Section 8
Page updated. Content from CG27840 merged here.
Partnerships: Changes in fractional interests in partnership assets: examples
Page updated. Content from CG27550 and CG27560 merged here
Partnerships: partners joining or leaving a partnership: examples
Page updated. Content from CG27650, CG27660 and CG27670 merged here
Death and personal representatives: subjects dealt with
Page archived
Death and Personal Representatives: Contents
Long title updated. Section contents updated to remove CG3200P as section now archived
Capital Gains Manual: Death and Personal Representatives: Introduction: contents
Page archived
Death and personal representatives: layout of the instructions
Page archived
Section contents updated to remove archived pages - CG32261, CG32263, CG32266, CG32267, CG32268 and CG32269
Long title updated. Content from CG32261 and CG32263 merged here.
Valuation of assets: ascertained values: form of enquiry: land in UK
Page archived
Valuation of assets: unascertained values: land in UK
Page archived
Long title updated. Content from CG32266, CG32267, CG32268 and CG32269 merged here.
Valuation of assets: ascertained values: unlisted shares
Page archived
Valuation of assets: unascertained values: unlisted shares
Page archived
Valuation of assets: ascertained values: unlisted shares
Page archived
Valuation of assets: ascertained values: other assets
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Long title updated. Page updated.
Section updated
Death and Personal Representatives: Non-retrospective variations: introduction
Page updated. Content from CG31910 merged here.
Death and Personal Representatives: Non-retrospective variations: contents
Section contents updated as CG31900P, CG31920P and CG32080P archived
Archiving reason text added
Non-retrospective variations: whether or not assets vested
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Death and Personal Representatives: Non-retrospective variations: vested assets
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Non-retrospective variations: assets already vested: legatee's office
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Non-retrospective variations: assets already vested: legatee's office actions
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Long title updated. CG32010 removed from section contents as page now archived.
Page updated. Content from CG32010 merged here.
Non-retrospective variations: disposals not for valuable consideration
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Death and Personal Representatives: Non-retrospective variations: deleting trust
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Non-retrospective variations: deleting trust: personal representatives
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Section contents updated to remove CG31460 and CG31471 as pages now archived
Page updated. Content from CG31460 merged here.
Variations: estate: disclaimers: example 1
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Variations: estate: disclaimers: example 2
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Section contents updated to remove CG31601 as page now archived
Variations: instruments of variation: general
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Death and Personal Representatives: Variation of the devolution of an estate: contents
Section contents updated - CG31430P removed as page now archived and replaced with CG31430
Page updated. Content from CG31411 merged here
Varying devolution of estate: methods of varying devolution
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Variations: estate: deeds of appointment: power to appoint
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Variations: estate: deeds of appointment: power to appoint
Archiving reason text added
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Death and Personal Representatives: Legatees and their treatment: Acquisitions by legatees: contents
Section contents updated to remove CG31150, CG31160 and CG31170 as now archived
Legatees: acquisitions: date of acquisition
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Legatees: acquisitions: acquisition value
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Legatees: acquisitions: example
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Section contents updated to remove CG31181, CG31182 and CG31191 as now archived
Legatees: computing gains arising to: normal rules apply
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Legatees: computing gains arising to: normal rules apply
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Legatees: computing gains arising to: expenses of transfer
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Section contents updated to remove archived pages - CG31201, CG31202, CG31211 and CG31212
Legatees: sells interest in estate before assets vest
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Legatees: sells interest in estate before assets vest
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Page updated. Content from CG31211 and CG31212 merged here
Legatees: gifts interest in estate before assets vest
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Legatees: gifts interest in estate before assets vest
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Death and Personal Representatives: Distribution and vesting of assets: contents
Archived pages removed from list
Personal representatives: distribution and vesting of assets: assent
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Personal representatives: beneficial ownership: before residue ascertained
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Personal representatives: beneficial ownership: England/Wales
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Personal representatives: beneficial ownership: when residue ascertained
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Personal representatives: beneficial ownership: when residue ascertained
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Personal representatives: beneficial ownership: when residue ascertained
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Personal representatives: beneficial ownership: when residue ascertained
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Section updated.
Section updated. Content from CG30901 and CG30910 merged here
Content from CG30912 merged here
Section updated. Content from CG30941 - CG30944 merged here
Death and Personal Representatives: Personal representatives and their liabilities: contents
Archived pages removed from list
Personal representatives: solicitors expenses: Scotland
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Personal representatives: incidental expenses
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Personal representatives: incidental expenses: cost of establishing title
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Personal representatives: incidental expenses: cost of establishing title
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Personal representatives: incidental expenses: commission on disposals
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Personal representatives: incidental expenses: Scotland: scale deductions
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Personal representatives: solicitors expenses: Richards case
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Personal representatives: solicitors expenses: deductions
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Personal representatives: solicitors expenses: deductions
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Personal representatives: annual exempt amount
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Personal representatives: who to assess: residence effects
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Personal representatives: who to assess: residence effects
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Personal representatives: who to assess: residence effects
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Personal representatives: who to assess: residence effects
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Personal representatives: assessing gains: Example 2
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Section updated. Content from CG30651 merged here
Personal representatives: deceased not resident/not ordinarily resident
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Section updated
Section updated. Content from CG30671 merged here.
Personal representatives: special personal representatives
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Business Asset Disposal Relief: qualifying “associated disposals” by individuals
Update following FA15 and FA16 changes
Amend title
Section updated. Content from CG30601 merged here
Content updated
Content updated
Section updated. Content from CG30622 - CG30625 merged here
Section updated. Content from CG30641 merged here
Section updated. Content from CG30551, CG30582, CG30590 and CG30591 merged here
Section updated. Content at CG30561 merged here
Section updated. Content at CG30571 - CG30573 merged here
Section updated. Content from CG30581 and CG30582 merged here
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Death and Personal Representatives: Liability to the date of death and procedures: contents
Section contents updated
Section contents updated
Liability to date of death: annual exemption
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Liability to date of death: no disposal on death
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Liability to date of death: no disposal on death
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Liability to date of death: held-over gains and death
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Liability to date of death: held-over gains and death
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Liability to date of death: cessation of use
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Liability to date of death: cessation of use: ESC D45 (withdrawn)
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Section updated. Content from CG30362, CG30363, CG30370 and CG30380 merged here
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Liability to date/death: deceased competent to dispose: pship. interests
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Liability to date/death: deceased competent to dispose: assets excluded
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Liability to date/death: deceased competent to dispose: foreign law
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Liability to date/death: deceased competent to dispose: joint tenancies
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Section updated. Content at CG30391 merged here
Liability to date/death: deceased competent to dispose: Example 2
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Section updated. Content at CG30401 - CG30413 merged here.
Section content removed
Liability to date/death: Donatio Mortis Causa: definition
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Liability to date/death: Donatio Mortis Causa: no gain/loss
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Liability to date/death: Donatio Mortis Causa: position of donee
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Liability to date/death: Donatio Mortis Causa: donee: husband and wife or civil partners
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Liability to date/death: Donatio Mortis Causa: donee: acquisition date
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Liability to date/death: Donatio Mortis Causa: donee: acquisition date
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Death and Personal Representatives: Liability to the date of death: Losses and annual exemption
Section updated. Content from CG30440 and CG30450 merged here
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Example: Liability to date of death and carry-back of losses
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Liability to date of death: action by responsible office
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Death and Personal Representatives: General introduction and background: Terminology used
Section updated and content from CG30211 merged here.
Death and personal representatives: terminology used
Section contents updated
Death and personal representatives: terminology used
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Death and Personal Representatives: General introduction and background: Transfer of assets on death
Section updated. Content from CG30231 and CG30232 merged here.
Death and personal representatives: automatic transfers
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Death and personal representatives: others cases
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Death and Personal Representatives: General introduction and background: Definitions
Section updated. Content at CG30241, CG30242 and CG30243 merged here.
Death and personal representatives: executors
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Death and personal representatives: administrators
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Death and personal representatives: confirmation
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Section updated. Content at CG30251, CG30252, CG30253 and CG30260 merged here.
Death and personal representatives: distributing the estate
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Death and personal representatives: distributing the estate
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Death and personal representatives: Bona vacantia and ultimus haeres
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Death and personal representatives: administration period
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Section updated. Content at CG30271, CG30272 and CG30273 merged here.
Death/personal representatives: varying devolution of estate voluntarily
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Death/personal representatives: varying devolution of estate voluntarily
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Death/personal representatives: varying devolution of estate voluntarily
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Section updated. Content at CG30281, CG30282 and CG30283 merged here.
Death/personal representatives: varying devolution of estates: court order
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Death/personal representatives: varying devolution of estates: court order
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Death/personal representatives: varying devolution of estates: court order
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Section updated. Content from CG30301, CG30302 and CG30303 merged here.
Death and Personal Representatives: Liability to the date of death and procedures: Introduction
Section updated. Content from CG30321 - CG30351 merged here.
Links to CG21531, CG21533, CG21543, CG21551 and CG21562 archived
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Relief for losses: losses in year of death
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Losses and annual exempt amounts: example
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Individuals: losses: Relief for losses: examples 1 to 5
Section updated
Individuals: losses: Relief for losses: example 3
Section updated
Individuals: losses: Losses and annual exempt amounts
Section updated
Individuals: Losses: assessment
Section updated
Individuals: losses: Relief for losses: summary of rules: unused losses
Section updated
Page inserted - CG14350
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Annual exempt amount: exploitation: fragmentation
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Annual exempt amount: exploitation: asset splitting
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Annual exempt amount: exploitation: asset splitting
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Example updated
Example updated
Example updated
Example updated
Example updated
Leases: grant of lease out of short lease: sub-lease at higher rent
Remove dates from examples
2016
update for 2016-17 rate changes and content from CG21200 merged
Transfer of a business to a company: conditions for relief: meaning of ‘business’
Major update to factors to consider when deciding if there is a "business" for incorporation relief.
Page archived on 31 August 2016
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Page archived on 31 August 2016
Page to be archived, now merged with CG13090
Page archived on 31 August 2016
Page to be archived, content merged with CG13090
Page archived on 31 August 2016
Page to be archived, content merged with CG13094
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Page to be archived, content merged with CG13096
Sub page - CG26310 - added
Sub page - CG26810 - added
Sub pages added
Private residence relief: deemed not a residence: residences in another territory - introduction
Further amendment required, page unpublished for now.
Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents
Sub page added - CG65070
Introduction and computation: Annual exempt amount: Introduction: annual exempt amounts
Updated table with latest rates
Roll-over relief: land and buildings
Added two sentences about buildings on freehold land as depreciating assets.
Gifts: business assets: definitions
Updated to current legislation. Added section on applying for clearances
Capital Gains Manual: Land: contents
Sub page - CG73700C - added
Intellectual Property Rights: image rights: Sports Club
Minor correction
Gifts: instalments: sale by donee
Combined pages (CG66540 and CG66541)
Gifts: instalments: withdrawing payments by instalments
Merged this page with CG66540
Gifts: instalments: what to do in such cases
Merged pages CG66542-4
Gifts: instalments: responsible office dealing with the donee
Merged page with CG66542
Gifts: instalments: responsible office dealing with the donor
Merged page with CG66542