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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 13 February 2012 (see the update index for all updates)

Page Details of update
   
  INDIVIDUALS (CG20200+)
CG20623 Form 185 linked to from this guidance updated
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30450 New guidance page created to hold updated text from section CG30460+
CG30460+ Text within this section updated and put into a new guidance page CG30450 within section CG30430+. Section deleted.
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG33580+ Section amended to reflect guidance on S239ZA TCGA and to merge paragraphs
CG33800+ Section updated to update statutory references
CG33900+ Section updated to update statutory references and to merge some paragraphs
CG36000+ Minor updates made to section and some paragraphs merged
   
  SHARES AND SECURITIES (CG50200+)
CG52524 Minor amendment to guidance to correct cross reference
CG52525 Minor amendment to guidance to correct cross reference
CG52663 Minor amendment to guidance to change Revenue to HMRC
CG52707a Minor amendment to guidance to correct cross reference
CG52709 Minor amendment to guidance to delete obsolete text
CG52721 Minor amendment to guidance to correct cross references
   
  LAND (CG70200+)
CG74022 Guidance amended following a change in the procedure for obtaining a land valuation in Northern Ireland