Beta This part of GOV.UK is being rebuilt – find out what this means

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 13 June 2011 (see the update index for all updates)

Page Details of update
   
  CONTENTS
Index Contents page amended to reflect changes made in this update
CG42100+ Reference to ‘branch or agency’ in sub heading changed to ‘permanent establishment’ to reflect changes made at last update
CG44100+ Reference to ‘Capital Gains Technical Group’ in heading of CG44109 changed to ‘Anti-Avoidance Group (Investigations)’ to reflect changes in text made at last update
CG76500c Contents page deleted to reflect changes made in this update
CG76550c Contents page created to reflect changes made in this update
CG76500subc Contents page deleted to reflect changes made in this update
CG76550subc Contents page created to reflect changes made in this update
CG76500+ Contents page deleted
CG76550+ Contents page amended to reflect changes made in this update
CG76700+ Contents page amended to reflect changes made in this update
CG76850+ Contents page deleted to reflect changes made in this update
CG76870+ Contents page created to reflect changes made in this update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG12619 Cross references amended
CG12998 Cross reference amended
CG14650 Cross reference amended
CG15450 Cross reference amended
CG15451 Cross reference amended
CG15700 Cross reference amended
CG15725 Cross reference amended
CG17450 Cross reference amended
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG38021 Cross reference amended
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG44109 Reference to ‘Capital Gains Technical Group’ in heading changed to ‘Anti-Avoidance Group (Investigations)’ to reflect changes in text made at last update
CG44140 Minor change regarding to whom a submission is to be made.
CG45920 Cross reference amended
   
  SHARES AND SECURITIES (CG50200+)
CG56042 Cross reference amended
   
  RELIEFS (CG60200+)
CG60360 Cross reference amended
CG61932 Cross reference amended
CG63784 Cross reference amended
CG64771 Cross reference amended
   
  LAND (CG70200+)
CG71141 Cross reference amended
CG73220 Cross reference amended
   
  CHATTELS AND OTHER ASSETS (CG76500+)
CG76500 to CG76502 Guidance pages deleted as they were basic introductory paragraphs and are no longer required following the updating and restructuring of this entire section.
CG76550 to CG76652 Section updated and restructured
CG76700 to CG76792 Section updated and restructured
CG76870 to CG77019 Section updated and restructured
CG77560 Cross reference amended
CG78309 Cross references amended