Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Land: disposals of land: special rules

Most of the general CGT provisions apply to disposals and acquisitions of land in the same way as they apply to disposals and acquisitions of other assets. However, there are a number of special rules which apply to land. These rules are covered in detail in this part of the guidance. The main special rules cover the following matters: