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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Land: compulsory purchase of land: amount for disturbance

The most common elements found in a `disturbance’ payment and their treatments, are as follows.

  • Loss on stock. This is taxable under Case I or II of Sch D.
  • Temporary loss of profits. This is also taxable under Case I or II of Sch D.
  • Loss of goodwill. This is chargeable to Capital Gains Tax.
  • Incidental expenses of a revenue nature. These are set against the relevant revenue expenditure, see BIM40130.
  • Incidental expenses of a capital nature. These are set against the relevant capital expenditure under TCGA92/S50, see CG15288.