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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Compensation: displaced tenants: licensed premises: compensation payments

As in all cases involving compensation payments, it will normally be necessary to examine the relevant documentation to determine whether the whole or part of the compensation is within the scope of Capital Gains Tax. If the tenant is unable to provide documentary evidence of the manner in which the compensation was calculated, a direct approach should be made to the brewery for this information.