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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
Updated
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Capital Gains Manual: recent changes

Below are details of the amendments that were published on 9 September 2011 (see the update index for all updates)

Amendments to the Capital Gains Groups content, including material on Finance Act 2011 changes, will be published next month

Page Details of update
   
  CONTENTS
CG20600+ Contents page amended to reflect changes made in this update
CG41000+ Contents page amended to reflect changes made in this update
CG64650+ Contents page amended to reflect changes made in this update
   
  INDIVIDUALS (CG20200+)
CG20600 to CG20690 Guidance in this section amended and re-organised as a consequence of the fact that all administration work to do with Investment Clubs has been centralised
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG41001 Guidance page deleted as obsolete reference to FOREX commencement provision
CG41011 Guidance page deleted as obsolete reference to FOREX commencement provision
CG41100 Deletion of obsolete reference to FOREX commencement provision.
CG41613 Deletion of obsolete reference to FOREX commencement provision.
   
  SHARES AND SECURITIES (CG50200+)
CG52804 Deletion of obsolete reference to FOREX commencement provision.
   
  RELIEFS (CG60201+)
CG64081 Guidance amended to correct a legislative reference and to clarify the meaning of a qualifying shareholding
CG64695 New guidance page added following the enactment of new legislation
   
  LAND (CG70200+)
CG74500 Guidance amended to clarify our practice in submitting cases to Solicitor’s Office in cases of Land Valuation disputes
CG74547 Guidance amended to clarify our practice in submitting cases to Solicitor’s Office in cases of Land Valuation disputes
CG74550 Guidance amended to clarify our practice in submitting cases to Solicitor’s Office in cases of Land Valuation disputes