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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes

Below are details of the amendments that were published on 11 April 2012 (see the update index for all updates)

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG11800 Cross reference updated
CG11860 Updated following the general updating and restructuring of the Employee Shares Schemes section (CG56300c)
CG11870 Updated following the general updating and restructuring of the Employee Shares Schemes section (CG56300c)
CG12000+ General updating of guidance on intangible assets, specifically rights as assets
CG12398 Cross reference updated
CG12940+ General updating of guidance on capital sums derived from assets, including ESC D33
CG13030+ General updating of guidance on capital sums derived from assets, including compensation and ESC D33
CG13118 Cross reference updated
CG13650 Cross reference updated
CG13700+ Section generally merged and updated as well as time limits being corrected
CG14260 Cross reference updated
CG14807 Cross reference updated
CG14825 Cross reference updated
CG15530 Cross reference updated
CG15700 Cross reference updated
CG15740 Cross reference updated
CG16820 Cross reference updated
CG17012 Cross reference updated
   
  INDIVIDUALS (CG20200+)
CG25395 New guidance page added following the general updating and restructuring of the Employee Shares Schemes section (CG56300c)
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30201 Cross reference updated
CG30301 Cross reference updated
CG30401 Cross reference updated
CG33922 Cross reference updated
CG33930 Cross reference updated
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG45357 New guidance added on section 171A TCGA and business asset roll-over relief
CG45948 Updated to refer to the new guidance on section 171A TCGA and business asset roll-over relief within CG45357
   
  SHARES AND SECURITIES (CG50200+)
CG50240 to CG50243 Guidance at CG50240 amended after a change of view following litigation. Guidance at CG50241 amended and merged into the updated CG50240, and pages CG50241 and CG50343 deleted
CG56300c Section generally updated and restructured
   
  RELIEFS (CG60201+)
CG60260 Updated to refer to TCGA92/S175 and a cross reference to CG45930
CG60600 Updated. Claim time limits corrected. Two examples added
CG60670 Corrected guidance cross-references
CG63382 Cross reference updated
CG64603 Cross reference updated
CG65080 Updating circumstances where private residence relief does not prevent a loss from being an allowable loss
CG65082 Updating circumstances where private residence relief does not prevent a loss from being an allowable loss
   
  BUSINESSES (CG67990+)
CG68280 Cross reference updated
CG69041 Cross reference updated
   
  LAND (CG70200+)
CG70295 Cross reference updated
CG70500+ Section generally updated to merge paragraphs and present the content in clearer wording
CG73301 Updated to reflect the amended email address
CG74022 Guidance updated as to where to send forms CG20 and to give a current contact telephone number