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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): contents

Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED)

  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
    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 2013 - Example
  15. CG73632
    Dwellings subject to ATED: computation of gains and losses: chargeable interests acquired after 5 April 2013
  16. CG73634
    Dwellings subject to ATED: computation of gains and losses: chargeable interests acquired after 5 April 2013 - Example
  17. CG73638
    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April 2013: para 5 election applies
  18. CG73640
    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April 2013: para 5 election applies -Example
  19. CG73645
    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved – general
  20. CG73650
    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved – marginal relief for gains
  21. CG73655
    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved – restriction on losses
  22. CG73660
    Dwellings subject to ATED: interaction with TCGA92/S161 (assets appropriated to trading stock)
  23. CG73665
    Dwellings subject to ATED: interaction with TCGA92/S185 (exit charge on company leaving the UK)
  24. CG73670
    Dwellings subject to ATED: administration of capital gains tax (CGT) charge under TCGS92/S2B