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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: recent changes

Below are details of the amendments that were published on 15 July 2014 (see the update index for all updates).

Page Details of update
CG68405 Introduction to image rights
CG68410 The Law of Passing-Off
CG68415 Image rights may be goodwill
CG68420 Assignment of image rights
CG68425 Licensing arrangements
CG68430 Asset identification and valuation
CG68435 Image rights in foreign jurisdictions
CG68440 Non-UK image rights