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HMRC internal manual

Capital Gains Manual

From:: HM Revenue & Customs
Published: 12 March 2016
Updated:: 23 April 2024 - See all updates

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Contents
CG10200C
CG18000C
CG18130P

CG18132 - Annual exempt amount: residence in the UK

For non-resident trusts forming part of a group, see CG18113(a).

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