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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual - Recent changes

Below are details of the amendments that were published on 17 July 2012 (see the update index for all updates)

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG13240 Obsolete text deleted
CG14970 Guidance updated following on from the removal of the obsolete retirement relief guidance
CG16200+ Section generally updated including the merger of some guidance pages
CG16250+ Section generally updated including the deletion of some out of date guidance
CG16270+ Section generally updated including the deletion of some out of date guidance
CG16600+ Section generally updated including the merger of some guidance pages
CG17898 Obsolete cross reference deleted
CG18502c Section updated generally, removing obsolete guidance and merging guidance pages. Section renumbered as CG18530+ as a result of this update.
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG33555 Obsolete cross reference deleted
CG33560 Obsolete guidance page deleted
   
  SHARES AND SECURITIES (CG50200+)
CG50240 Minor amendment to reflect the CG implications of disposal of a depositary receipt
CG56328 Typing error corrected
CG58087 Obsolete guidance page deleted
CG59544 Cross reference updated
CG59561 Obsolete reference to retirement relief deleted
   
  RELIEFS (CG60201+)
CG60201 Obsolete references to reinvestment relief and to retirement relief deleted
CG62200 Guidance page updated to reflect the abolishment of reinvestment relief
CG62201 to CG62785 Obsolete guidance on reinvestment relief has been deleted in this update. Some cross references to the deleted material have been retained in guidance that is already in the process of revision.
CG63200 Guidance page updated to reflect the phasing out of retirement relief
CG63201 to CG63921 Obsolete guidance on retirement relief has been deleted in this update. Some cross references to the deleted material have been retained in guidance that is already in the process of revision.
CG64200+ General tidying up of the section resulting in the guidance pages being updated.
CG66762 Obsolete guidance page on retirement relief deleted
CG66941 Cross reference updated
CG66942 Cross reference updated
CG66972 Cross reference updated
CG66981 Obsolete guidance page deleted
CG66994 Obsolete guidance page deleted
CG67181 Obsolete guidance page deleted
CG67341 Obsolete reference deleted
   
  BUSINESSES (CG67990+)
CG69100 Guidance updated following on from the removal of the obsolete retirement relief guidance
   
  LAND (CG70200+)
CG73500 Guidance updated
CG74031 Cross reference updated
   
  CHATTELS AND OTHER ASSETS (CG76500)
CG78050+ Obsolete guidance section on EU set-aside deleted
CG78110+ Guidance section updated following on from the removal of the obsolete retirement relief guidance
   
  APPENDICES
CG/APP7 Obsolete guidance on reinvestment relief deleted