CG73600P - Land: Capital Gains Tax on assets subject to annual tax on enveloped dwellings (ATED): disposals from 6 April 2013 to 5 April 2019: contents

  1. CG73600
    Dwellings subject to ATED: introduction: Budget 2012
  2. CG73601
    Dwellings subject to ATED: introduction: ATED - general outline
  3. CG73602
    Dwellings subject to ATED: introduction: capital gains tax charge - general outline
  4. CG73610
    Dwellings subject to ATED: main statutory provisions
  5. CG73611
    Dwellings subject to ATED: persons chargeable under TCGA92/S2B
  6. CG73612
    Dwellings subject to ATED: persons chargeable: individuals etc with ‘indirect’ interests in residential property
  7. CG73616
    Dwellings subject to ATED: disposals chargeable under TCGA92/S2B
  8. CG73617
    Dwellings subject to ATED: relevant high value disposal: condition A - chargeable interest
  9. CG73618
    Dwellings subject to ATED: relevant high value disposal: condition B - single-dwelling interest
  10. CG73619
    Dwellings subject to ATED: relevant high value disposal: condition C - ATED charge
  11. CG73620
    Dwellings subject to ATED: relevant high value disposal: condition D - the threshold amount
  12. CG73625
    Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Dwellings subject to ATED: computation of gains and losses: general
  13. CG73626
    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April 2013
  14. CG73628
    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April of the relevant year - examples
  15. CG73632
    Dwellings subject to ATED: computation of gains and losses: chargeable interests acquired after 5 April of the relevant year
  16. CG73634
    Dwellings subject to ATED: computation of gains and losses: chargeable interests acquired after 5 April of the relevant year - examples
  17. CG73638
    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April of the relevant year: para 5 election applies
  18. CG73640
    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April of the relevant year: para 5 election applies - example
  19. CG73642
    Dwellings subject to ATED: computation of gains and losses: Rule for certain disposals to which both ATED-related CGT and Non-Resident CGT relate
  20. CG73643
    Dwellings subject to ATED: computation of gains and losses: Rule for certain disposals to which both ATED-related CGT and Non-Resident CGT relate – examples
  21. CG73645
    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved - general
  22. CG73650
    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved - marginal relief for gains
  23. CG73655
    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved - restriction on losses
  24. CG73660
    Dwellings subject to ATED: interaction with TCGA92/S161 (assets appropriated to trading stock)
  25. CG73665
    Dwellings subject to ATED: interaction with TCGA92/S185 (exit charge on company leaving the UK)
  26. CG73667
    Dwellings subject to ATED: interaction with wasting assets rules
  27. CG73669
    Dwellings subject to ATED: interaction with capital allowances
  28. CG73670
    Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Dwellings subject to ATED: administration of capital gains tax (CGT) charge under TCGS92/S2B