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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: recent changes

Below are details of the amendments that were published on 12 January 2012 (see the update index for all updates)

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG10322 Reference to Clearances and Approvals 1 added
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30201 Cross reference updated
CG30252 Cross reference updated
CG30300+ Minor changes to internal procedures and merger of paragraphs
CG30430+ Section amended to merge paragraphs and update example
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG30500+ Section updated for minor amendments and to merge paragraphs; guidance pages from CG30520 to CG30671 moved into this section
CG30520+ Section updated for minor amendments and to merge paragraphs; guidance pages moved into CG30500+
CG30540+ Section updated for minor amendments and to merge paragraphs; guidance pages moved into CG30500+
CG30550+ Guidance pages moved into CG30500+
CG30600+ Guidance pages moved into CG30500+
CG30650+ Guidance pages moved into CG30500+
CG30670+ Guidance pages moved into CG30500+
CG30700+ Section updated for minor amendments and to merge paragraphs; guidance pages from CG30730 to CG30820 moved into this section
CG30730+ Section updated for minor amendments and to merge paragraphs; guidance pages moved into CG30700+
CG30750+ Section updated for minor amendments and to merge paragraphs; guidance pages moved into CG30700+
CG30770+ Section updated for minor amendments and to merge paragraphs; guidance pages moved into CG30700+
CG30780+ Section updated for minor amendments and to merge paragraphs; guidance pages moved into CG30700+
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG45315 Cross reference updated
CG45420 Errors in example corrected
   
  SHARES AND SECURITIES (CG50200+)
CG52505 Guidance updated to show where clearance can be obtained from
   
  RELIEFS (CG60201+)
CG64477 Cross reference updated
CG64920+ Section updated generally, including the examples given. Obsolete guidance deleted.
CG64970+ Section updated to merge paragraphs, update examples and input correct legislation following the legislating of ESC D6, ESC D3 and ESC D4.
CG65200+ Section updated to merge paragraphs, update examples and input correct legislation following the tax law rewrite