Capital Gains and other taxes manual

Updates: Capital Gains and other taxes manual

2017

published amendments

Section 1
New section added.
Section 2
New section added.
Section 3
New section added.
Section 4
New section added.
Section 5
New section added.
Section 6
New section added.
Section 7
New section added.
Section 8
New section added.
Section 9
New section added.
Section 10
New section added.
Section 12
New section added.
Section 13
New section added.
Practice note 1: valuation of interests encumbered by tenancy or licence - the nature of the encumbrance - law as at 31 March 1982
New section added.
Practice note 3: "chose in action"
New section added.
Practice note 4: revenue cases - disclosure of information on comparables
New section added.
Practice note 4: appendix B - VOA policy on disclosure of information
New section added.
Practice note 4: appendix A : disclosure of information from PD forms - transactions on or after 1 April 2000
New section added.
Appendix 1: form CG20 (new) - requests from HMIT for valuations (CGT)
New section added.
Appendix 3: form VO 1040 - capital allowances - request for RBS assistance
New section added.
Appendix 2: form 453 - requests from HMIT / Oil taxation office for valuations (MEA)
New section added.
Appendix 4: form VO 1031 - notification of valuations to taxpayer
New section added.
Appendix 5: form VO 1011 - form of report to HMIT (general)
New section added.
Appendix 8: form VO 1009 - DOA report - case summary
New section added.
Appendix 6: form VO 1030 - form of report to HMIT capital allowances
New section added.
Appendix 7: defendable on appeal reports - guidance on completion
New section added.
Appendix 9: defendable on appeal report - appeal report guidance notes
New section added.
Appendix 10: RBS defendable on appeal reports - guidance on completion
New section added.
Appendix 11: form VO 1009 (RBS) - DOA report - RBS case summary
New section added.
Appendix 12: defendable on appeal report (RBS) - appeal report guidance notes
New section added.
Appendix 13: time limits and procedure
New section added.
Appendix 14: application for post transaction valuation check
New section added.
Appendix 15: letter accompanying application form for post-transaction valuation checks (PTVC) for Capital Gains
New section added.
Appendix 17: statutory background of CGT
New section added.
Appendix 16: letter from HMIT to enquiries for inclusion in 1982 portfolio valuation scheme
New section added.
Appendix 18: Capital Gains Tax
New section added.
Appendix 19: connected persons - rules and definitions for taxation purposes
New section added.
Appendix 21: CGT - the separate asset basis
New section added.
Appendix 22: CGT - indexation allowance
New section added.
Appendix 20: 1982 portfolio valuations - provision of information
New section added.
Appendix 24: initial appraisals
New section added.
Appendix 23: extract from reply by the Chief Secretary to the Treasury in Standing Committee E debate on the Finance Bill 1972 - 22 June 1972 Column 1358
New section added.
Appendix 33: form VO 1191 - seeking permission to use PDs before Commissioners
New section added.
Appendix 34: form VO 1192 - granting of permission and confirmation of details by transferee (Commissioners)
New section added.
Appendix 35: form VO 1033 - seeking permission to use PDs before Lands Tribunal
New section added.
Appendix 37: the Special Commissioners
New section added.
Appendix 36: form VO 1034 - granting of permission and confirmation of details by transferee (Lands Tribunal)
New section added.
Appendix 39: appearance before the General and Special Commissioners - proof of evidence
New section added.
Appendix 40 : The Upper Tribunal (Lands Chamber) and Lands Tribunal for Scotland
New section added.
Appendix 41: exhibits - notes on preparation
New section added.
Appendix 43: unagreed / DOA procedures flow chart
New section added.
Appendix 42: expert witness report and notes for guidance of advocate
New section added.