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HMRC internal manual

Capital Gains Manual

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

  1. Contents
  2. CG10200C
  3. CG14200C
  4. CG14200P
  5. CG14201

Computation: introduction

In order to compute the gain or loss accruing on the disposal of an asset you need to know

  • the date of disposal or deemed disposal
  • the consideration or deemed consideration for the disposal
  • the allowable expenditure
  • the date of acquisition and of any subsequent expenditure.
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