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HMRC internal manual

Capital Gains Manual

Computation: layout

This chapter is arranged in five sections.

  • Date of disposal, see CG14250 - CG14299.
  • Interaction with other taxes, see CG14300 - CG14479.
  • Consideration for disposal, see CG14480+.
  • Deferred consideration for disposal, see CG14850+.
  • Allowable expenditure, see CG15150.