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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 16 May 2012 (see the update index for all updates)

Page Details of update
   
  INDIVIDUALS (CG20200+)
CG22400+ Section amended to clarify our view on the treatment of transfers on divorce or dissolution of a civil partnership
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG45430 Typing error corrected in Example 3
   
  SHARES AND SECURITIES (CG50200+)
CG50240 Amended to clarify the treatment of holders of depository receipts
CG56321 Cross references updated
CG56321B Cross reference updated
CG56342 Cross references updated
CG56387 Typing error corrected
CG56389 Typing error corrected
CG56410 Cross reference updated and typing error corrected
CG59560 Helpline telephone number corrected
   
  RELIEFS (CG60201+)
CG60280 Cross reference amended