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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
12 March 2016
Updated:
19 February 2018, see all updates

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  1. Contents
  2. CG70200C
  3. CG72800C
  4. CG72850P

Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Unascertainable deferred consideration: contents

Disposals of land: consideration due after date of disposal

Unascertainable deferred consideration

  1. CG72850
    Land: disposals: unascertainable deferred consideration
  2. CG72852
    Land: disposals: unascertainable deferred consideration: part chargeable as income
  3. CG72854
    Land: disposals: unascertainable deferred consideration: first intention
  4. CG72856
    Land: disposals: unascertainable deferred consideration: part chargeable as capital gain
  5. CG72857
    Land: disposals: unascertainable deferred consideration: example where part charged as income
  6. CG72870
    Land: disposals: unascertainable deferred consideration: computation of capital gain
  7. CG72880
    Land: disposals: unascertainable deferred consideration: valuation
  8. CG72881
    Land: disposals: unascertainable deferred consideration: request for valuation
  9. CG72890
    Land: disposals: unascertainable deferred consideration: future amounts
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