CG13090P - Introduction and computation: occassions of charge: exchanges of assets: contents INTRODUCTION AND COMPUTATION Occasions of charge Exchanges of assets CG13090 Exchanges of assets: introduction: market value rule: compare with arm’s length transactions: liaison between HMRC offices CG13094 Exchanges of assets: examples 1 and 2 CG13096 Exchanges of assets: no cash adjustment: land: disposal proceeds and acquisition cost Previous page Next page