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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: assets held on 6 April 1965: contents

Computation

Assets held on 6 April 1965

  1. CG15500
    Assets held on 6/4/65:
  2. CG15501
    Assets held on 6/4/65: introduction
  3. CG15510
    Assets held on 6/4/65: capital allowances
  4. CG15520
    Assets held on 6/4/65: historical cost
  5. CG15525
    Assets held on 6/4/65: election for valuation on 6/4/65irrevocable
  6. CG15526
    Assets held on 6/4/65: submission to valuer
  7. CG15527
    Assets held on 6/4/65: formal election
  8. CG15528
    Assets held on 6/4/65: time limit
  9. CG15529
    Assets held on 6/4/65: late elections
  10. CG15530
    Assets held on 6/4/65: charge under TCGA92S178
  11. CG15531
    Assets held on 6/4/65: restriction of losses
  12. CG15532
    Assets held on 6/4/65: part-disposals
  13. CG15550
    Assets held on 6/4/65: land with development value
  14. CG15570
    Assets held on 6/4/65: time-apportionment formula
  15. CG15572
    Assets held on 6/4/65: time-apportionment formula: example
  16. CG15573
    Assets held on 6/4/65: additional expenditure
  17. CG15574
    Assets held on 6/4/65: relevant date
  18. CG15575
    Assets held on 6/4/65: relevant date: example
  19. CG15576
    Assets held on 6/4/65: alternative apportionment of overall gain
  20. CG15577
    Assets held on 6/4/65: alternative apportionment of overall gain: example
  21. CG15578
    Assets held on 6/4/65: limit of period of apportionment
  22. CG15579
    Assets held on 6/4/65: additional expenditure after 5/4/65
  23. CG15585
    Assets held on 6/4/65: transferred to close companies
  24. CG15590
    Assets held on 6/4/65: part-disposal before 6/4/65
  25. CG15600
    Assets held on 6/4/65: part-disposals after 5/4/65
  26. CG15601
    Assets held on 6/4/65: part-disposals after 5/4/65: example
  27. CG15602
    Assets held on 6/4/65: part-disposals after 5/4/65: example
  28. CG15603
    Assets held on 6/4/65: part-disposals after 5/4/65: example
  29. CG15610
    Assets held on 6/4/65: only or main residence
  30. CG15611
    Assets held on 6/4/65: asset derived from another asset
  31. CG15612
    Assets held on 6/4/65: asset derived from another asset: example
  32. CG15620
    Assets held on 6/4/65: asset acquired under an option