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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 23 November 2011 (see the update index for all updates)

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG12300+ General restructuring and updating
CG13200+ Section updated for cross references to guidance on new value shifting rule for companies
CG14275 Final paragraph deleted
CG15835 Reference to Capital Gains Technical Group in the penultimate paragraph replaced by Anti-Avoidance Group (Investigation)
   
  INDIVIDUALS (CG20200+)
CG20623 Guidance amended to reflect the fact that supplies of Form 185 can no longer be ordered from the HM Revenue and Customs Orderline. Old Form 185, linked to from guidance, replaced with the new form
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30910 Minor amendment as part of the general update to guidance
CG30920 Minor amendment as part of the general update to guidance
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG45902 Obsolete text omitted
CG45905 Updated cross reference following changes in Finance Act 2011
CG45923 Statutory reference updated
CG45930 to CG45966  Guidance on rollover relief within groups rewritten to omit obsolete material, update cross references etc. No significant new content
CG47020 New final paragraph added explaining where to make a report to
CG47320 New final paragraph added explaining where to make a report to
CG47455 To clarify relevance of part of the loss streaming rules following Finance Act 2011
   
  SHARES AND SECURITIES (CG50200+)
CG53235 Words added to clarify interaction with degrouping charge
CG55400+ General restructuring and updating
CG56000+ General restructuring and updating
   
  RELIEFS (CG60201+)
CG61450+ Guidance updated
   
  LAND (CG70200+)
CG70200+ Minor amendments made to guidance in this section to bring references and examples up to date etc.
CG74050 Amended to move a paragraph to where it should correctly sit