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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 12 August 2014 (see the update index for all updates).

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG11800 Cross reference updated
CG11820 Revised general introduction to share identification
CG11821 Revised general introduction to share identification
CG12733 Cross reference updated
CG13028 Obsolete cross reference deleted
CG13029 Cross reference updated
CG13350 to CG13370 Guidance section rewritten
CG15501 Cross reference updated
CG15526 Cross reference updated
CG17207 Cross reference updated
CG17251 Cross references updated
CG17570 Cross reference updated
CG17733 Cross reference updated
CG17800 Cross reference updated
CG17840 Cross reference updated
CG17895 Section on Taper Relief deleted, as obsolete, except for a basic explanation contained in this one guidance page
CG18032 Obsolete references to taper relief deleted
CG18033 Obsolete references to taper relief deleted
CG18200 Obsolete references to taper relief deleted and example updated
   
  INDIVIDUALS (CG20200+)
CG22051 Obsolete reference to taper relief deleted
   
  PARTNERSHIPS (CG27000+)
CG28350 Cross references updated
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30430 Obsolete reference to taper relief deleted
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG33813 Cross reference updated
CG33814 Cross references updated
CG34866 Obsolete references to taper relief deleted
CG34867 Guidance page deleted as obsolete
CG34871 Guidance page deleted as obsolete
CG35516 Obsolete references to taper relief deleted
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG40253 Cross reference updated
CG42370 Updated for changes in 2012 and cross references to recently published CTM guidance
CG42390 Updated for changes in 2012 and cross references to recently published CTM guidance
CG42400 Updated for changes in 2012 and cross references to recently published CTM guidance
CG45001 Cross reference updated
CG46101 Cross reference updated
CG47643 Cross references updated
   
  SHARES AND SECURITIES (CG50200+)
CG50500 to CG51236 Previous guidance on share identification rules deleted
CG51500 to CG51501 New share identification guidance - introduction and layout of guidance
CG51550 to CG51590 Share identification - updated guidance for capital gains tax disposals from 6 April 2008
CG51600 to CG51656 Share identification - updated guidance for corporation tax disposals from 1 April 1985
CG51730 Cross reference updated
CG51765 Cross references updated
CG51860 Cross reference updated plus minor amendment
CG51893 Cross reference updated
CG51895 Cross reference updated
CG51980 Cross reference updated
CG51981 Minor amendment
CG52020 Cross reference updated
CG52742 Minor amendment
CG54610 Cross reference updated
CG55445 Cross reference updated
CG55490 Cross reference updated
CG55535 Cross reference updated
CG55600 Cross reference updated
CG56081 Cross reference updated
CG56440 Obsolete reference to taper relief deleted
CG56460 Cross reference updated
CG56806 Cross reference updated
CG57761 Cross reference updated
CG57826 Cross reference updated
CG57844 Cross reference updated
CG58032 Minor amendment
CG58040 Minor amendment
CG58045 Minor amendment
CG58061 Minor amendment
CG58065 Minor amendment
CG58071 Minor amendment
CG58075 Minor amendment
CG58080 Minor amendment
CG58101 Minor amendment
CG58752 Cross reference updated
CG58762 Cross reference updated
CG59562 Cross references updated
CG59570 Cross reference updated
CG59580+ New location for revised guidance on valuation of March 1982 holdings
   
  RELIEFS (CG60201+)
CG61979 Obsolete reference to taper relief deleted
CG61981 Example clarified regarding taper relief
CG65780 Guidance page deleted as obsolete
CG67286 Cross reference updated
   
  CHATTELS AND OTHER ASSETS (CG76500)
CG78324 Cross reference updated
   
  APPENDICES
CG/APP10 Interim guidance on share identification for capital gains tax deleted