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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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