CG78300P - Capital Gains Manual: Chattels and other assets: Foreign currency: contents

CHATTELS AND OTHER ASSETS

Foreign currency

1. CG78300

   Foreign currency: introduction
2. CG78305

   Foreign currency
3. CG78310

   Foreign currency: assets acquired or sold for currency
4. CG78315

   Foreign currency: personal expenditure of individuals
5. CG78316

   Foreign currency: identification of disposals with acquisitions
6. CG78320

   Foreign currency: foreign currency bank accounts - introduction
7. CG78321

   Foreign currency: foreign currency bank accounts – periods from 6 April 2012
8. CG78322

   Foreign currency: foreign currency bank accounts – periods up to 5 April 2012
9. CG78323

   Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits – periods up to 5 April 2012
10. CG78324

    Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits: position before 6 April 2010
11. CG78325

    Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits for individuals – SP10/84 for periods up to 5 April 2012
12. CG78327

    Foreign currency: foreign currency bank accounts: aggregation of debits and credits – for periods up to 5 April 2012
13. CG78328

    Foreign currency: foreign currency bank accounts: aggregation of debits and credits: example for periods up to 5 April 2012
14. CG78334

    Foreign currency: debts in currency owing to non-domiciled persons – for periods up to 5 April 2012
15. CG78335

    Foreign currency: foreign currency loans
16. CG78336

    Foreign currency: example
17. CG78400

    Foreign currency: exchange control
18. CG78401

    Foreign currency: delayed remittances
19. CG78402

    Foreign currency: time limit
20. CG78403

    Foreign currency: assessment of deferred gains
21. CG78408

    Foreign currency: example
22. CG78409

    Foreign Currency – practical considerations with returns