CG15470P - Capital Gains manual: introduction and computation: computation: cash basis for small businesses – capital gains aspects: contents

INTRODUCTION AND COMPUTATION

Computation

Cash basis for small businesses - capital gains aspects

1. CG15470

   Cash basis for small businesses – capital gains aspects: introduction
2. CG15475

   Cash basis for small businesses – capital gains aspects: assets to which these rules apply
3. CG15480

   Exemption for disposals by persons using the cash basis
4. CG15485

   Disposals made by persons after leaving the cash basis
5. CG15490

   Examples