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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Manual: recent changes

Below are details of the amendments that were published on 6 December 2013 see the update index for all updates)

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG10246 Cross reference updated
CG13200+ Section generally updated and compressed to consolidate existing material
CG15470+ New section for guidance on capital gains aspects of the cash basis for small businesses introduced in FA13
CG15520 Obsolete cross reference deleted
CG15811 Cross reference updated
CG17880 Cross reference updated
   
  INDIVIDUALS (CG20200+)
CG21000 Text updated with pre April 2000 material being deleted. Similarly updated material from CG 21010 and CG21100 moved into this guidance page
CG21010 Text updated and moved into CG21000. Guidance page deleted
CG21100 Text updated and moved into CG21000. Guidance page deleted
CG21200 Cross reference updated
CG21610 Cross reference updated
CG24000+ Text of CG24000 updated to explain where the work on the taxation of the Lloyd’s insurance market is concentrated. Remaining guidance pages within this section deleted as material available within the Lloyds Manual (LLM)
CG24020+ Section for Lloyd’s underwriting deleted as material available within the Lloyds Manual (LLM)
CG24050+ Section for Lloyd’s underwriting deleted as material available within the Lloyds Manual (LLM)
CG24100+ Section for Lloyd’s underwriting deleted as material available within the Lloyds Manual (LLM)
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG36450 Obsolete cross reference deleted
CG38211 Incorrect year updated within the first paragraph
CG39000+ Section deleted as obsolete
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG45732 Cross reference updated
   
  SHARES AND SECURITIES (CG50200+)
CG50293 Text updated to clarify date of issue of shares on allotment
CG52500 Cross reference updated
CG52502 Cross reference updated
CG52505 Cross reference updated
CG52521+ Section compressed to consolidate existing material
CG52700 Cross reference updated
CG52701 Cross reference updated
CG52707a Cross reference updated
CG52742 Cross reference updated
CG52767 Cross reference updated
CG53722 Cross reference updated
CG53823 Cross reference updated
CG56900 Section updated and compressed to consolidate material
CG57600 Text updated and text from CG57601 merged into it
CG57601 Text updated and merged into CG57600. Page deleted
CG57650 Text updated and text from CG57651 merged into it
CG57651 Text updated and merged into CG57650. Page deleted
CG58850+ Section generally updated and compressed to consolidate existing material
CG59560 Telephone number updated
   
  BUSINESSES (CG68000+)
CG67990 Guidance page deleted as it duplicates existing material
CG69200+ Section compressed to consolidate existing material
   
  LAND (CG70200+)
CG70223 Guidance updated re tenures in Scotland
CG71700+ General updates to this section, including merging pages
CG71740+ General updates to this section, including merging pages
CG73660 Cross reference updated
   
  APPENDICES
CG/APP4 Telephone number updated