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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. CG72450P
  5. CG72452

Compensation: displaced tenants: licensed premises

Most licensed premises are held on annual tenancies which are renewable from year to year. For Capital Gains Tax purposes, such a tenancy is treated as a single continuous tenancy not as a series of one-year tenancies.

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