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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital Gains Manual: recent changes

Below are details of the amendments that were published on 31 January 2011
(see the update index for all updates)

Section Details of update
   
  CONTENTS
CG14300+ Contents page amended to reflect changes made in this update
CG57680+ Contents page amended to reflect changes made in this update
CG60600+ Contents page amended to reflect changes made in this update
CG60750+ Contents page amended to reflect changes made in this update
CG60950+ Contents page amended to reflect changes made in this update
CG77800+ Contents page amended to reflect changes made in this update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG13050 Guidance amended to reflect the demutualisation of building societies
CG14360 Brief paragraph added to augment the guidance on acquisitions and text of CG14361 added to this guidance page.
CG14361 Guidance page deleted as text added to end of CG14360
CG16606 Address corrected for where forms CG34 should be sent, with the exception of customers dealt with by CAR HNWU and Public Department 1
   
  PARTNERSHIPS (CG27000+)
CG27970 Errors in examples corrected.
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG33250 Reference to Trusts Head Office amended to Trusts and Estates Technical
CG33332 Incorrect reference to TCGA92/S17(1) amended to TCGA92/S71(1)
   
  SHARES AND SECURITIES (CG50200+)
CG56321A Correction of date of Revenue & Customs Brief 30/09
CG56321B Correction of date of Revenue & Customs Brief 30/09
CG57720 Page deleted as now obsolete
CG57721 Page deleted as it refers to repealed legislation
CG57722 Page deleted as now obsolete
CG57723 Guidance amended to reflect new reporting arrangements
   
  RELIEFS (CG60200+)
CG60250 Cross reference updated
CG60260 Cross reference updated
CG60280 Cross references updated
CG60370 Cross references updated
CG60380 Cross reference updated
CG60410 Cross references updated
CG60500 Cross reference updated
CG60510 Cross reference updated
CG60520 Cross reference updated
CG60530 Cross reference updated
CG60600 Guidance updated and re-ordered. No major change in the law
CG60623 Page deleted
CG60643 Page deleted
CG60644 Page deleted
CG60702 Page deleted
CG60703 Page deleted
CG60705 Page deleted
CG60706 Page deleted
CG60707 Page deleted
CG60750 Guidance updated and re-ordered. No major change in the law
CG60752 Page deleted
CG60753 Page deleted
CG60774 Page deleted
CG60775 Page deleted
CG60830 Page deleted
CG60850 Page deleted
CG60870 Page deleted
CG60950 Guidance updated and re-ordered. No major change in the law
CG60951 Page deleted
CG60960 New page
CG60980 New Page
CG60992 Page deleted
CG60994 Page deleted
CG61000 New page
CG61001 Page deleted
CG61002 Page deleted
CG61010 New page
CG61061 Page deleted
CG61062 Page deleted
CG61063 Page deleted
CG61064 Page deleted
CG61065 Page deleted
CG61066 Page deleted
CG61067 Page deleted
CG61082 Page deleted
CG61083 Page deleted
CG61090 Page deleted
CG61150 to CG61170 Guidance updated and re-ordered. No major change in the law.
CG61250 Guidance updated and re-ordered. No major change in the law.
CG61260 Page deleted
CG61270 Page deleted
CG61271 Page deleted
CG61272 Page deleted
CG61280 Page deleted
CG61281 Page deleted
CG62495 Cross references updated
CG64100 Cross reference for the Non-Statutory Business Clearance Guidance amended
   
  CHATTELS AND OTHER ASSETS (CG76500+)
CG78600 Guidance expanded to give an example of enforcing or giving effect to the security for a debt.
CG77887 Guidance updated to reflect the withdrawal of indexation and taper relief and the introduction of Entrepreneur’s relief.
CG77896 to CG77917 Guidance updated to reflect the withdrawal of indexation and taper relief and the introduction of Entrepreneur’s relief.
CG77918 to CG77919 Guidance pages deleted as part of the update to reflect the withdrawal of indexation and taper relief and the introduction of Entrepreneur’s relief.