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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 23 October 2012 (see the update index for all updates).

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG10308 Page updated to reflect correct time limits
CG10710 Updated and obsolete material deleted
CG10980 Cross references updated
CG11030 Cross references updated
CG12430 Updated for FB12 changes
CG12615 Updated for FB12 changes
CG12622 Updated for FB12 changes
CG12703 Cross reference updated
CG13440 Updated and obsolete material deleted
CG13657 Updated for FB12 changes
CG15821 Updated for FB12 changes
CG16763 Cross reference updated
   
  INDIVIDUALS (CG20200+)
CG25330 Updated for FB12 changes
CG25392 Updated for FB12 changes
CG25392A Updated for FB12 changes
CG26220 Updated and obsolete material deleted
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30201 Cross reference updated
CG30430 Obsolete material deleted
CG31411 Cross reference updated
CG31850+ Consolidation of content into CG31850 and deletion of other guidance pages within this section
CG31900+ Merger of guidance pages
CG31920+ Section updated and guidance pages merged
CG31940+ Section updated and guidance pages merged
CG32080+ Merger of guidance pages
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG33070+ Consolidation of paragraphs, deletion of obsolete material and updating of HMRC names
CG33135 Cross reference updated
CG33280 Cross reference updated
CG33410 Updated and obsolete material deleted
CG33501 Cross references updated
CG34320+ Section updated and guidance pages merged
CG34380+ Section updated to reflect TLATA and merger of guidance pages
CG34430+ Section updated and guidance pages merged
CG34790 Updated and obsolete material deleted
CG34865 Updated and cross reference updated
CG34870 Updated and obsolete material deleted
CG35122 Updated and cross reference updated
CG37011 Cross reference updated
CG37103 Cross reference updated
CG37741 Cross reference updated
CG38063 Updated and obsolete material deleted
CG38200c Consolidation of paragraphs, deletion of obsolete material and updating of HMRC names
CG38200+ Consolidation of paragraphs, deletion of obsolete material and updating of HMRC names
CG38205+ New section created as part of the consolidating of paragraphs, deletion of obsolete material and updating of HMRC names carried out for the section CG38200c
CG38210+ New section created as part of the consolidating of paragraphs, deletion of obsolete material and updating of HMRC names carried out for the section CG38200c
CG38210 The original content of this page ‘Non-resident trusts: District responsibility’ has been deleted. This page number has been reused for new guidance on ‘Non-resident settlements: charge on beneficiaries’
CG38215+ New section created as part of the consolidating of paragraphs, deletion of obsolete material and updating of HMRC names carried out for the section CG38200c
CG38220+ Section deleted as part of the consolidating of paragraphs, deletion of obsolete material and updating of HMRC names carried out for the section CG38200c
CG38250+ Section deleted as part of the consolidating of paragraphs, deletion of obsolete material and updating of HMRC names carried out for the section CG38200c
CG38300+ Section deleted as part of the consolidating of paragraphs, deletion of obsolete material and updating of HMRC names carried out for the section CG38200c
CG38350+ Section deleted as part of the consolidating of paragraphs, deletion of obsolete material and updating of HMRC names carried out for the section CG38200c
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG40235 Page updated to reflect correct time limits
CG42080 New guidance on foreign permanent establishments
CG45356 Updated as guidance on section 171A elections now reflects a change to the treatment of oil production companies introduced by Finance Act 2012
   
  SHARES AND SECURITIES (CG50200+)
CG53473 Updated for FB12 changes
CG57395 Cross reference updated
   
  RELIEFS (CG60201+)
CG65445 Cross reference updated
CG65994 Page updated to reflect correct time limits
CG66450 Cross reference deleted
CG66884 Cross reference updated
CG66885 Cross reference updated
CG66910 Cross reference deleted
CG66913 Reference to old time limit corrected
CG66915 Guidance page deleted as text included within CG66913
CG67033 Cross reference updated
CG67140 Cross reference updated
CG67141 Cross reference updated
CG67170 Cross reference updated
CG67270 Cross references updated
CG67280 Updated and cross references deleted/updated
CG67340 Cross reference updated
   
  CHATTELS AND OTHER ASSETS (CG76500)
CG78300+ Updated for FB12 changes
CG78402 Page updated to reflect correct time limits