Capital Gains Manual

CG71140P - Land: leases: disposal of a short lease: contents

1. CG71140

   Leases: disposal: short leases: introduction
2. CG71141

   Short leases: disposal: allowable expenditure
3. CG71170

   Short leases: disposal: lease subject to sub-lease not at rack rent
4. CG71180

   Short leases: disposal: interaction with capital allowances
5. CG71190

   Short leases: disposal of lease wasting asset at 6/4/65
6. CG71200

   Short leases: disposal: relief given under ITTOIA05/S61 or CTA09/S63
7. CG71210

   Short leases: assignment of short lease granted at under value