CGINDEX - Index page
Topic | Area | Page Number |
1965 holding | Shares & Securities | |
1982 holding | Shares & Securities | |
1982 rebasing | 1982 valuation | |
Accrued Income Scheme | Shares & Securities | |
Annual exempt amount | General | |
Appropriations to and from stock in trade | Reliefs | |
Appropriations to and from trading stock | Corporate Groups | |
Assets derived from other assets | 1982 valuation | |
ATED - Annual Tax on Enveloped Dwellings - Related Gains | Land | |
Authorised Investment Funds (AIFs) | Companies | |
Authorised Unit Trusts | Companies | |
Avoidance - Losses of Companies | Losses | |
Avoidance - Losses of Individuals | Losses | |
Bare trusts | Trusts | |
Bed and breakfasting - shares | Shares & Securities | |
Building societies | Companies | |
Buildings - Negligible value and destruction | Land | |
Business Asset Disposal Relief | Reliefs | |
Business Assets Rollover Relief | Reliefs | |
Capital allowances | 1982 valuation | |
Capital contributions | Companies | |
Capital loss anti-avoidance rule (TAAR 1) | Companies | |
Capital sums derived from assets | General | |
Cashback | General | |
Charge on beneficiary | Non-resident Trusts | |
Charge on settlor | Non-resident Trusts | |
Chargeable Assets | General | |
Chargeable Persons | General | |
Charities | Reliefs | |
Chattels | Chattels | |
Claims and elections | General | |
Clogged losses | General | |
Commercial Woodlands | Land | |
Common Investment Funds | Companies | |
Companies & groups | Companies & groups | |
Company reconstructions | Shares & Securities | |
Company reorganisations | Corporate Groups | |
Compensation payments | General | |
Compensation to Displaced Tenants | Land | |
Compulsory Acquisition of Land | Reliefs | |
Compulsory Purchase | Land | |
Computations | General | |
Conditional contracts | General | |
Connected persons | General | |
Consideration | General | |
Conversion of securities | Shares & Securities | |
Corporate Capital Loss Restriction | Losses | |
Date of disposal | General | |
Death & Personal Representatives | Life Events | |
Debts | Chargeable Assets | |
Debts, debts on a security | Shares & Securities | |
Deemed Disposal | Disposals | |
Deemed Not a Disposal | Disposals | |
Deep discount securities | Shares & Securities | |
Deferred Consideration & Overages | Land | |
Definition | Corporate Groups | |
Definition | Shares & Securities | |
Degrouping charge | Corporate Groups | |
Demergers | Corporate Groups | |
Depreciatory transactions | General | |
Depreciatory transactions | Corporate Groups | |
Destroyed assets | General | |
Disincorporation Relief | Reliefs | |
Disposals - Introduction | Disposals | |
Divorce and separation | Life Events | |
Domicile | Residence & Domicile | |
Dormant Asset Scheme | General | |
Double taxation relief | General | |
Double taxation relief | General | |
Employee Ownership Trusts | Reliefs | |
Employee share schemes | Shares & Securities | |
Employee shareholder shares | Shares & Securities | |
Enterprise Investment Scheme and Corporate Venturing Scheme | Reliefs | |
ESC-D33 | Capital sums derived from assets | |
European Tax Merger Directive | Corporate Groups | |
Exchange of assets | General | |
Exempt Persons | Chargeable Persons | |
Exemptions - Introduction | Chargeable Assets | |
Exit charges | General | |
Exit charges | Companies | |
Extended time limits | Claims and elections | |
Foreign Currency | Foreign Currency | |
Friendly societies | Companies | |
Furnished Holiday Lettings | Land | |
Futures | Shares & Securities | |
Gifts | General | |
Gifts | Reliefs | |
Gilt-edged securities | Shares & Securities | |
Goodwill | Goodwill | |
Groups | Companies | |
Hire purchases | General | |
Housing Associations | Land | |
Incentive payments from Financial Institutions | General | |
Income tax interaction | General | |
Income to Capital anti-avoidance rule (TAAR 3) | General | |
Incorporation Relief | Reliefs | |
Indexation | General | |
Indexation | Corporate Groups | |
Individuals | Individuals | |
Insolvency | Companies | |
Insurance & Life Assurance | Insurance | |
Intangible Assets | Chargeable Assets | |
Investment Trusts | Companies | |
Investors' Relief | Reliefs | |
Kink test | 1982 valuation | |
Land | Land | |
Late claims | Claims and elections | |
Leases | Land | |
Life interests | Trusts | |
Limited Liability Partnerships | Partnerships | |
Local authorities | Companies | |
Local Constituency Land Rollover Relief | Reliefs | |
Location of Assets | Situs | |
Loss streaming | Corporate Groups | |
Losses | General | |
Losses on loans to traders and guarantees | Reliefs | |
Lost assets | General | |
Market value | General | |
Migration | Companies | |
Migration & exit charges | General | |
Mineral Leases & Royalties | Land | |
Mortgages | General | |
National Heritage | Land | |
Negligible value (& claims) | ||
No gain no loss | Disposals | |
No gain no loss | 1982 valuation | |
Non-Resident Capital Gains | Land | |
Non-Resident Capital Gains Tax | Land | |
Non-resident Trusts | Non-resident Trusts | |
Occasions of charge | General | |
Oil & Gas | Oil & Gas | |
Open-ended Investment Companies (OEICs) | Companies | |
Options | Chargeable Assets | |
Part disposals | Disposals | |
Part disposals | 1982 valuation | |
Part disposals | Land | |
Particular types of company or organisation | Shares & Securities | |
Particular types of transaction | Shares & Securities | |
Partnerships | Partnerships | |
Payment by instalments | General | |
Payment of CGT | General | |
Permanent establishment (foreign) of UK company | Companies | |
Permanent establishment (UK) of non-resident company | Companies | |
Post Transaction Valuation Checks | Chattels | |
Private Residence Relief | Reliefs | |
Probate valuations | Valuation | |
Qualifying Corporate Bonds (QCBs) | Shares & Securities | |
Quoted options | Shares & Securities | |
Rates of tax | General | |
Rebasing | Corporate Groups | |
Rebasing election | 1982 valuation | |
Recovery of CT from shareholders | Companies | |
Registered societies | Companies | |
Relevant securities | Shares & Securities | |
Relief on Exchange of Joint Interests in Land | Land | |
Remittance basis | Residence & Domicile | |
Repudiation of concessional relief | General | |
Residence & Domicile | Chargeable Persons | |
Residence & Domicile | Residence & Domicile | |
Residence & migration | Companies | |
Residential Property Gains | Land | |
Retirement benefit schemes | Reliefs | |
Retirement Relief | Reliefs | |
Rights of action | Capital sums derived from assets | |
Rollover relief | Corporate Groups | |
Section 104 holding | Shares & Securities | |
Settlor benefit | Trusts | |
Share & Securities | Chargeable Assets | |
Share identification rules | Shares & Securities | |
Share identification rules for CGT | Shares & Securities | |
Share identification rules for CT | Shares & Securities | |
Share reorganisations | Shares & Securities | |
Shares & Securities | Shares & Securities | |
Shipping companies - Tonnage tax | Companies | |
Small part disposals | 1982 valuation | |
Specific Assets | Chattels | |
Spouse and civil partner transfers | General | |
Statement of Practice D12 | Partnerships | |
Substantial shareholdings exemption (SSE) | Shares & Securities | |
Taper relief | General | |
Temporary non-residence | Residence & Domicile | |
Temporary residence | Residence & Domicile | |
Ten day rule | Shares & Securities | |
Time limits | Claims and elections | |
Trade Unions | Reliefs | |
Transfer of Shares to Share Incentive Plan | Reliefs | |
Transfers (no gain no loss) | Corporate Groups | |
Treasure | Chattels | |
Trusts | Trusts | |
UK Property Account | Land | |
UK Property Rich Collective Investment Vehicles | Land | |
Unauthorised Unit Trusts | Companies | |
Unit & Investment Trust | Companies | |
Valuation | Shares & Securities | |
Valuation | Chattels | |
Valuations | Valuations | |
Value shifting | General | |
Value shifting | Corporate Groups | |
Value shifting | Shares & Securities | |
Vaulation | Land | |
Venture Capital Trusts (VCTs) | Companies | |
Wasting Assets | Chattels | |