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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Leases: introduction: leases of land in the UK

TOPIC INSTRUCTIONS
   
INTRODUCTION CG70700-CG70775
Duration of a lease CG70720-CG70728
Definitions CG70750-CG70752
Grant of lease: Part disposal CG70770-CG70773
Sale & Leaseback CG70774-CG70777
GRANTING OF LEASES CG70800-CG71041
Premiums & Reverse Premiums CG70820-CG70852
Interaction with Schedule A CG70900-CG70905
Leases out of freeholds or long leases CG70950-CG70962
Leases out of short leases CG71000-CG71018
DISPOSAL OF LEASES CG71100-CG71304
Disposal of short leases CG71140-CG71211
Special rules on surrenders of leases CG71230-CG71282
Termination of leases CG71300-CG71304
ALTERATION OF TERMS OF LEASES CG71350-CG71372
MERGER OF LEASES CG71400-CG71423