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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction and computation: occassions of charge: capital sums derived from assets: contents

INTRODUCTION AND COMPUTATION

Occasions of charge

Capital sums derived from assets

  1. CG12940
    Capital sums derived from assets: section 22 TCGA 1992
  2. CG12945
    Capital sums derived from assets: section 22 TCGA 1992: the charge to tax
  3. CG12948
    Capital sums derived from assets: section 22 (1)(a) TCGA 1992: compensation
  4. CG12950
    Capital sums derived from assets: section 22 (1)(b) TCGA 1992: insurance receipts
  5. CG12952
    Capital sums derived from assets: section 22 (1)(c) TCGA 1992: forfeiture or surrender of rights
  6. CG12955
    Capital sums derived from assets: section 22 (1)(d) TCGA 1992: use or exploitation of assets
  7. CG12960
    Capital sums derived from assets: section 22(2) TCGA 1992: time of disposal
  8. CG12965
    Capital sums derived from assets: interaction of sections 22 and 24 TCGA 1992
  9. CG12970
    Capital sums derived from assets: interaction of sections 22(1) and 251(1) TCGA 1992
  10. CG12975
    Capital sums derived from assets: section 22 TCGA 1992: meaning of ‘owner’
  11. CG12980
    Capital sums derived from assets: section 22 TCGA 1992: meaning of ‘capital sum’
  12. CG12985
    Capital sums derived from assets: section 22(1) TCGA 1992: meaning of ‘derived from assets’
  13. CG12990
    Capital sums derived from assets: section 22(1) TCGA 1992: capital sums derived from ‘rights’
  14. CG12995
    Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights
  15. CG13000
    Capital sums derived from assets: section 22(1) TCGA 1992: contractual rights
  16. CG13010
    Capital sums derived from assets: section 22(1) TCGA 1992: contractual rights: warranty and indemnity payments
  17. CG13015
    Capital sums derived from assets: section 22(1) TCGA 1992: rights of action
  18. CG13020
    Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33
  19. CG13021
    Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: claims for extension of Paragraph 11
  20. CG13022
    Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: Claims received before a return is due
  21. CG13023
    Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: claims received with a return
  22. CG13024
    Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: reviewing a claim
  23. CG13025
    Incentive payments by financial institutions: introduction
  24. CG13026
    Incentive payments by financial institutions: cashbacks: background
  25. CG13027
    Incentive payments/financial institutions: cashbacks: contractual rights
  26. CG13028
    Incentive payments/financial institutions: other inducements
  27. CG13029
    Incentive payments/financial institutions: other inducements: specific points