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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG10200C
  3. CG11700C
  4. CG12400P

Introduction and computation: chargeable assets: location of assets: contents

  1. CG12400
    Location of assets: general
  2. CG12410
    Location of assets: importance for charge to tax
  3. CG12411
    Location of assets: importance for reliefs
  4. CG12420
    Location of assets: interaction between general law and CG legislation
  5. CG12430
    Location of assets: types of asset (1): land, tangible property and debts
  6. CG12440
    Location of assets: types of asset (2): shares and securities etc
  7. CG12450
    Location of assets: types of asset (3): intangible assets - goodwill, patents, trademarks etc
  8. CG12460
    Location of assets: types of asset (4): intangible assets - specific assets
  9. CG12470
    Location of assets: types of asset (5): interests of co-owners
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