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HMRC internal manual

Capital Gains Manual

Wasting assets: special rules


There are special rules which tell you the predictable life of the types of assets listed in the table. If you are dealing with a case involving any of these, you should refer to the relevant instructions:

Chattels CG76721
Copyright CG76723CG68250
Franchises and Licences CG76724; CG68270
Goodwill CG76725; CG68000+
Leases including of Land CG76730CG70700+
Livestock CG76721
Plant and Machinery CG76721CG76900+;CG15400+
Settled Property CG76744; CG38020+
Share Warrants and other options CG76745; CG55400+
Trademarks CG76746; CG68210 and CG68220