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 3 August 2011 (see the update index for all updates)

Page Details of update
   
  CONTENTS
CG10400+ Contents page amended to reflect changes made in this update
CG15800+ Contents page amended to reflect changes made in this update
CG26100+ Contents page amended to reflect changes made in this update
CG45300+ Contents page amended to reflect changes made in this update
CG45550+ Contents page amended to reflect changes made in this update
CG61900+ Contents page amended to reflect changes made in this update
CG76870+ Heading of section corrected
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG11000 Revised final line due to a previous deletion of CG27850.
CG10400 Amalgamated two pages on permanent notes and updated by removing ref to retirement relief and adding ref to Entrepreneurs’ Relief
CG10401 Guidance page deleted as obsolete
CG15803 Added guidance on anti-avoidance rule in S556A ITEPA
CG15814 Guidance page deleted as obsolete
CG15831 Updated statutory reference for share loss relief - now CTA 2010 not ICTA
   
  INDIVIDUALS (CG20200+)
CG21550 Corrected text to make it clear that S62 is not the only case in which losses can be carried back
CG26100 Guidance updated as part of the general update to guidance
CG26110 Minor amendment to guidance as part of the general update to guidance and deletion of obsolete text
CG26140 Amended to reflect changes made in this update
CG26155 Minor amendment to guidance as part of the general update to guidance
CG26156 Minor amendment to guidance as part of the general update to guidance and new example
CG26161 Minor amendment to guidance as part of the general update to guidance
CG26170 Minor amendment to guidance as part of the general update to guidance
CG26171 Minor amendment to guidance as part of the general update to guidance, updating of examples
CG26172 Minor amendment to guidance as part of the general update to guidance, updating of examples
CG26173 Minor amendment to guidance as part of the general update to guidance, updating of examples
CG26230 Guidance updated as part of the general update to guidance
CG26280 New guidance page created as part of the general update to guidance
CG26282 New guidance page created as part of the general update to guidance
CG26284 New guidance page created as part of the general update to guidance
CG26290 Guidance updated as part of the general update to guidance
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG31432 Clarification of the application of S62(6) and (7) TCGA.
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG35010 Statutory references updated
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG45314 Change requested by Distribution Working Group to make it clear that S22 does not apply. Also brought in text from CG45316
CG45316 Text merged into CG45314 and guidance page deleted
CG45650 to CG45652 Guidance paragraphs merged, obsolete guidance deleted and remaining guidance rewritten to generally update and replace branch or agency references by permanent establishment
CG45660 to CG45662 Guidance paragraphs merged and replaced branch or agency references by permanent establishment
CG45663 to CG45666 Text from these guidance pages merged into CG45670 and guidance pages deleted
CG45667 to CG45668 Text from these guidance pages merged into CG45680 and guidance pages deleted
CG45670 New guidance page created to house merged text from CG45663 to CG45666. Text amended as part of the updating of the guidance to replace branch or agency references by permanent establishment. Also updated for the FA10 anti-avoidance provision relating to QCBs
CG45680 Original text deleted as out of date. Replaced with text from CG45667 and CG45668 rewritten to generally update and replace branch or agency references by permanent establishment
CG45681 to CG45685 Guidance pages deleted as guidance was out of date
CG45700 to CG45739  Existing guidance deleted and replaced with new guidance following the changes for Cross Border Tax Directive
CG45740 to CG45742  New guidance pages following the update to the guidance at CG45700+ regarding changes for Cross Border Tax Directive
   
  SHARES AND SECURITIES (CG50200+)
CG58300 Corrected statutory references
   
  RELIEFS (CG60201+)
CG60960 Removed example
CG61900 Updated, merged text from CG61923 CG61945 and added reference to new S248A
CG61906 Updated and merged text from CG61909
CG61909 Text merged into CG61906 and guidance page deleted
CG61920 Updated and merged text from CG61922 and CG61924
CG61922 Text merged into CG61920 and guidance page deleted
CG61923 Text merged into CG61900 and guidance page deleted
CG61924 Text merged into CG61920 and guidance page deleted
CG61930 Updated to remove obsolete guidance
CG61932 Updated to add new guidance on investment in depreciating asset
CG61940 Updated to add new guidance on exercise of compulsory purchase powers
CG61945 Text merged into CG61900 and guidance page deleted
CG63955 Amended to incorporate increase in ‘lifetime’ limit from 1 April 2011
CG63965 Amended to incorporate increase in ‘lifetime’ limit from 1 April 2011
CG63990 Amended to incorporate increase in ‘lifetime’ limit from 1 April 2011
CG64125 Amended to incorporate increase in ‘lifetime’ limit from 1 April 2011
CG64130 Amended to incorporate increase in ‘lifetime’ limit from 1 April 2011
   
  LAND (CG70200+)
CG74521 Full web address provided for the link to the leaflet explaining the Lands Tribunal procedures
CG74031 Minor amendment
CG74323 Minor amendment
   
  CHATTELS AND OTHER ASSETS (CG76500)
CG77002 Cross reference corrected