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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital Gains: recent changes

Below are details of the amendments that were published on 29 August 2012 (see the update index for all updates)

Page Details of update  
     
  INTRODUCTION AND COMPUTATION (CG10200+)  
CG12920 Cross reference updated  
CG14380 Statutory reference updated  
CG14385 General restructuring and updating  
CG14390 Minor amendment as part of general update to guidance  
CG15821 Minor update as part of general update to guidance  
CG16330+ Section generally updated and some pages merged  
CG16732 Amended to delete obsolete reference to Retirement Relief  
CG17921i Reference to obsolete Retirement Relief updated  
     
  INDIVIDUALS (CG20200+)  
CG20623 Statutory reference corrected  
CG25330 Guidance updated to reflect introduction of schedule 8A  
CG25392A New guidance on Schedule 8A  
     
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)  
CG35150 Cross reference updated  
CG36510 Cross reference updated  
CG37206 Cross reference updated  
     
  SHARES AND SECURITIES (CG50200+)  
CG57366 Amendment to example  
CG57401 Minor amendments and reformatting of examples  
     
  RELIEFS (CG60201+)  
CG60210 Amended to delete obsolete references to Retirement Relief  
CG61453 Previously deleted guidance, from another section, now re-inserted in relevant section of the Manual as a new guidance page  
CG61972 Guidance updated for contact details  
CG66450+ Section amended to restructure and merge paragraphs  
CG66500+ Section amended to restructure and merge paragraphs  
CG66620+ Section amended to restructure and merge paragraphs  
CG66730+ Section amended to restructure and merge paragraphs  
CG66880+ Section generally updated  
CG67130+ Section amended to restructure and merge paragraphs  
CG67170+ Section amended to restructure and merge paragraphs  
CG67270+ Section amended to restructure and merge paragraphs  
CG67380+ Section deleted as obsolete  
     
  LAND (CG70200+)  
CG72661 Amended to delete obsolete reference to Retirement Relief  
     
  CHATTELS AND OTHER ASSETS (CG76500)  
CG76631 To clarify minimum size of a set of chattels  
CG78332 Guidance updated to reflect extension of SP10/84  
CG78409 New guidance on practical issues with FCBA computations