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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains manual: introduction and computation: computation: consideration for disposal: contents

INTRODUCTION AND COMPUTATION

Computation

Consideration for disposal

  1. CG14480
    Consideration for disposal: introduction
  2. CG14500
    Consideration for disposal: meaning of consideration
  3. CG14504
    Consideration for disposal: meaning of: right to series of payments
  4. CG14507
    Consideration for disposal: meaning of consideration: rent charges
  5. CG14530
    Consideration for disposal: market value rule
  6. CG14540
    Consideration for disposal: market value rule: not at arm's length
  7. CG14541
    Consideration for disposal: market value rule: at arm's length
  8. CG14542
    Consideration for disposal: market value rule: subjective intention test
  9. CG14543
    Consideration for disposal: market value rule: apply to each transaction
  10. CG14544
    Consideration for disposal: market value: gratuitous benefit conferred
  11. CG14545
    Consideration for disposal: market value rule: objective indicators
  12. CG14546
    Consideration for disposal: market value rule: subjective intention test
  13. CG14547
    Consideration for disposal: market value rule: control
  14. CG14548
    Consideration for disposal: market value rule: share subscriptions
  15. CG14549
    Consideration for disposal: market value rule: company reorganisations
  16. CG14550
    Market value rule: acquisition no disposal: disposal no acquisition
  17. CG14560
    Transactions between connected persons
  18. CG14561
    Transactions between connected persons: clogged losses
  19. CG14562
    Transactions between connected persons: gifts into certain settlements
  20. CG14565
    Transactions between connected persons: subject to right/restriction
  21. CG14570
    Transactions between connected persons: limitation to operation of S18
  22. CG14580
    Connected persons
  23. CG14584
    Connected persons: relatives
  24. CG14590
    Connected persons: trustees
  25. CG14596
    Connected persons: trustees: pension funds
  26. CG14610
    Connected persons: partners
  27. CG14620
    Connected persons: companies: and other companies
  28. CG14622
    Connected persons: companies: 2 or more persons acting together to control
  29. CG14623
    Connected persons: directors of a company
  30. CG14627
    Connected persons: share disposal following asset transfer from
  31. CG14650
    Assets disposed of: series of transactions: introduction
  32. CG14653
    Assets disposed of: series of transactions: statutory provisions
  33. CG14657
    Assets disposed of: series of transactions: portion of aggregate MV
  34. CG14680
    Assets disposed of: assets acquired after series of transactions started
  35. CG14700
    Assets disposed of: series of transactions: groups of companies
  36. CG14701
    Assets disposed of: series of transactions: groups of companies
  37. CG14702
    Assets disposed of: series of transactions: groups of companies
  38. CG14710
    Assets disposed of: series of transactions: husband and wife or civil partners
  39. CG14730
    Assets disposed of: series of transactions: assessments
  40. CG14740
    Assets disposed of: series of transactions: approach
  41. CG14770
    Assets disposed of: series of transactions: xfers at undervalue
  42. CG14771
    Apportionment when assets disposed of in a series of transactions
  43. CG14773
    Assets disposed of: series of transactions: apportionment
  44. CG14780
    Assets disposed of: Series of transactions: liaison between districts
  45. CG14781
    Assets disposed of: series of transactions: just and reasonable
  46. CG14782
    Assets disposed of: series of transactions: apportionment techniques
  47. CG14783
    Assets disposed of: series of transactions: market value
  48. CG14787
    Assets disposed of: series of transactions: problems
  49. CG14790
    Assets disposed of: series of transactions: capital allowances
  50. CG14795
    Assets disposed of: series of xactions: composite sale/separate contracts
  51. CG14800
    Contingent liabilities: what is a contingent liability?
  52. CG14802
    Contingent liabilities: what is a contingent liability?
  53. CG14804
    Contingent liabilities: TCGA92S49
  54. CG14805
    Contingent liabilities: the effect of TCGA92S49
  55. CG14807
    Contingent liabilities: the effect of TCGA92S49: negative consideration
  56. CG14809
    Contingent liabilities: the effect of TCGA92S49: incidental costs
  57. CG14815
    Contingent liabilities: warranties and representations
  58. CG14818
    Contingent liabilities: warranties/representations: share exchanges
  59. CG14821
    Contingent liabilities: warranties/representations: qualifying corporate
  60. CG14825
    Contingent liabilities: indemnities