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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. CG72380P
  5. CG72403

Compensation: displaced tenants: agricultural

Only the amount of statutory compensation payable, see CG72389, will be exempt. If the tenant receives more than that amount from the landlord the balance is chargeable as arising from the disposal of the tenancy.

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