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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 2 August 2013 (see the update index for all updates).

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG10350 Guidance page deleted as refers to repealed legislation
CG10360 Guidance page deleted as refers to repealed legislation
CG10370 Guidance page deleted as refers to repealed legislation
CG10950 Guidance updated following the introduction of the annual tax on enveloped dwellings - ATED
CG13810 New cross reference added
CG14380+ Updated by merging paragraphs and updating examples
CG15570 Reference to Appendix 3 deleted
CG15575 Reference to Appendix 3 deleted
CG15831 Cross reference updated
CG16233 Information added about where HMRC staff can obtain particulars of day to day exchange rates from
CG16606 Address updated
CG16760+ Merged guidance pages within this section to aid reading on screen
   
  INDIVIDUALS (CG20200+)
CG20600+ Section updated and link to new Form 185 put into CG20610
CG21600 Cross reference updated
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30360+ Merged guidance pages within this section to aid reading on screen
CG31100+ Merged guidance pages within this section to aid reading on screen
CG31432 Cross reference amended
CG31800+ Merged guidance pages within this section to aid reading on screen
CG31900 Cross reference amended
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG37600+ Merged guidance pages within this section to aid reading on screen
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG42040 Guidance updated following the introduction of the annual tax on enveloped dwellings - ATED
CG42370 Guidance updated following the introduction of the annual tax on enveloped dwellings - ATED
CG45320 Guidance updated following the introduction of the annual tax on enveloped dwellings - ATED
CG45355 Guidance updated following the introduction of the annual tax on enveloped dwellings - ATED
CG45357 Guidance on late elections amended
   
  SHARES AND SECURITIES (CG50200+)
CG52632 Address updated
CG57200 Updates to the guidance to reflect changes to S13 in FA2013
CG57260 Updates to the guidance to reflect changes to S13 in FA2013
CG57301 Updates to the guidance to reflect changes to S13 in FA2013
CG57302 Updates to the guidance to reflect changes to S13 in FA2013
CG57305 Updates to the guidance to reflect changes to S13 in FA2013
CG57310 Updates to the guidance to reflect changes to S13 in FA2013
CG57313 Updates to the guidance to reflect changes to S13 in FA2013
CG57314 Updates to the guidance to reflect changes to S13 in FA2013
CG57315 Updates to the guidance to reflect changes to S13 in FA2013
CG57319 Updates to the guidance to reflect changes to S13 in FA2013
CG57410 Updates to the guidance to reflect changes to S13 in FA2013
   
  RELIEFS (CG60201+)
CG60201 Cross reference updated
CG65319 General update
CG65355 Guidance page deleted
CG65356 General update
CG65375 General update
CG65376 General update
CG65377 General update
CG65610 General update
CG65613 General update
CG65800+ New section containing guidance on the new disincorporation relief (in FB13)
CG66400+ Section deleted as duplicate of content in CG14380+
   
  LAND (CG70200+)
CG70700+ Merged guidance pages within this section to aid reading on screen
CG70772 Cross reference amended
CG70777 Cross reference amended
CG71000+ Merged guidance pages within this section to aid reading on screen
CG73600+ New section containing guidance on dwellings subject to annual tax on enveloped dwellings - ATED
   
  APPENDICES
CG/APP3 Deleted as obsolete
CG/APP11 Cross references updated