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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG70200C
  3. CG72300C
  4. CG72328P
  5. CG72331

Compensation: displaced tenants: business tenancies: general

Deciding whether compensation received for the loss of a business tenancy is chargeable to Capital Gains Tax can be difficult. A basic understanding of the relevant parts of the L&TA 1954 is needed. A brief description of the main provisions of that Act follows at CG72332- CG72333.

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