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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes

Below are details of the amendments that were published on 04 February 2014
(see the update index for all updates)

Page Details of update  
     
  INTRODUCTION AND COMPUTATION (CG10200+)  
CG10340 Cross reference updated  
CG10343 Cross reference updated  
CG10910 Booklet name updated  
CG10760+ Section generally updated and compressed to consolidate existing material  
CG11030 Reference to HMRC Trusts & Estates, Non Resident Trusts updated to Specialist PT Trusts & Estates  
CG13130 Cross reference updated  
CG13440 Reference to HMRC Trusts & Estates, Non Resident Trusts updated to Specialist PT Trusts & Estates  
     
  INDIVIDUALS (CG20200+)  
CG20200 Obsolete guidance page deleted  
CG20220+ Section generally updated and compressed to consolidate existing material  
CG20301+ Section deleted as relates to assessment procedures  
CG20400 Page deleted as guidance provided elsewhere  
CG20500+ Section generally updated and compressed to consolidate existing material  
CG20700+ Section generally updated and compressed to consolidate existing material  
CG26220 Reference to HMRC Trusts & Estates, Non Resident Trusts updated to Specialist PT Trusts & Estates  
CG26590 Reference to HMRC Trusts & Estates, Non Resident Trusts updated to Specialist PT Trusts & Estates  
     
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)  
CG32260 Cross reference updated  
     
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)  
CG35200+ Section generally updated and compressed to consolidate existing material  
CG35300+ Section deleted as obsolete  
CG35400+ Section generally updated and compressed to consolidate existing material  
CG36474 Cross reference updated  
CG38200 Guidance added as to when a referral needs to be made to SPT Trusts & Estates (Technical) Bootle  
     
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)  
CG42350 Amended to reflect a change in treatment following FA2013  
CG42360 Amended to reflect a change in treatment following FA2013  
     
  SHARES AND SECURITIES (CG50200+)  
CG50728 Cross reference updated  
CG50900 Cross reference updated  
CG51845 Cross reference updated  
CG51895 Cross reference updated  
CG51976 Cross reference updated  
CG53080C Cross references updated  
CG55485 Cross reference updated  
CG55490 Cross reference updated  
CG56339 Consequential amendment in relation to guidance on s149AA  
CG56342 Consequential amendment in relation to guidance on s149AA  
CG56700+ New section containing guidance on employee shareholder shares  
CG57200 Expansion of existing guidance  
CG57314 Expansion of existing guidance  
CG57315 Expansion of existing guidance  
CG57395 Reference to HMRC Trusts & Estates, Non Resident Trusts updated to Specialist PT Trusts & Estates  
CG57693 Cross reference updated  
CG59500+ Section generally updated and compressed to consolidate existing material  
CG59510+ Section generally updated and compressed to consolidate existing material  
CG59540+ Section generally updated and compressed to consolidate existing material  
     
  RELIEFS (CG60201+)  
CG63975 Cross reference updated  
CG64105 Cross reference updated  
CG65835 Cross reference updated  
CG67280 Reference to HMRC Trusts & Estates, Non Resident Trusts updated to Specialist PT Trusts & Estates  
CG67600+ Section generally updated and compressed to consolidate existing material  
     
  BUSINESSES (CG68000+)  
CG68300 Address updated