CG12940P - Introduction and computation: occasions 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: s22 TCGA92
2. CG12945

   Capital sums derived from assets: s22 TCGA92: the charge to tax
3. CG12948

   Capital sums derived from assets: s22(1)(a) TCGA92: compensation
4. CG12950

   Capital sums derived from assets: s22(1)(b) TCGA92: insurance receipts
5. CG12952

   Capital sums derived from assets: s22(1)(c) TCGA92: forfeiture or surrender of rights
6. CG12955

   Capital sums derived from assets: s22(1)(d) TCGA92: use or exploitation of assets
7. CG12960

   Capital sums derived from assets: s22(2) TCGA92: time of disposal
8. CG12965

   Capital sums derived from assets: interaction of s22 and s24 TCGA92
9. CG12970

   Capital sums derived from assets: interaction of s22(1) and s251(1) TCGA92
10. CG12971

    Capital sums derived from assets: section 22(1) TCGA 1992: compensation: practical considerations
11. CG12975

    Capital sums derived from assets: s22 TCGA92: meaning of ‘owner’
12. CG12980

    Capital sums derived from assets: s22 TCGA92: meaning of ‘capital sum’
13. CG12985

    Capital sums derived from assets: s22(1) TCGA92: meaning of ‘derived from assets’
14. CG12990

    Capital sums derived from assets: s22(1) TCGA92: capital sums derived from ‘rights’
15. CG12995

    Capital sums derived from assets: s22(1) TCGA92: statutory rights
16. CG13000

    Capital sums derived from assets: s22(1) TCGA92: contractual rights
17. CG13010

    Capital sums derived from assets: s22(1) TCGA92: contractual rights: warranty and indemnity payments
18. CG13015

    Capital sums derived from assets: section 22(1) TCGA 1992: rights of action
19. CG13020

    Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33
20. 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
21. 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
22. 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
23. CG13024

    Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: reviewing a claim
24. CG13025

    Incentive payments by financial institutions: introduction
25. CG13026

    Incentive payments by financial institutions: cashbacks: background
26. CG13027

    Incentive payments/financial institutions: cashbacks: contractual rights
27. CG13028

    Incentive payments/financial institutions: other inducements
28. CG13029

    Incentive payments/financial institutions: other inducements: specific points