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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 23 October 2014
(see the update index for all updates)

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG13029 Cross reference updated
CG16606 Address updated
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG40900 New guidance on the functional currency rules in CTA10/S9C
CG40910 New guidance on the functional currency rules in CTA10/S9C
CG45356 Obsolete guidance deleted
   
  SHARES AND SECURITIES (CG50200+)
CG52707d Reference to CA1986 updated to CA2006
CG52720 Reference to CA1986 updated to CA2006
CG52725 Reference to CA1986 updated to CA2006
CG54900+ Section generally updated and compressed into one guidance page, CG54900, to consolidate existing material
CG56200 Cross references updated
CG56800+ Section generally updated and compressed to consolidate existing material
   
  RELIEFS (CG60201+)
CG64555 Updated in respect of the final period exemption changes from April 2014
CG64600 Updated in respect of the final period exemption changes from April 2014
CG64650+ Examples updated
CG64930 Updated in respect of the final period exemption changes from April 2014
CG64955 Updated in respect of the final period exemption changes from April 2014
CG64970+ Generally updated plus updated in respect of the final period exemption changes from April 2014
CG65200 Minor amendment
CG65257 Example updated
CG65270 Example updated
CG65271 Example updated
CG65319 Updated in respect of the final period exemption changes from April 2014
CG65377 Updated in respect of the final period exemption changes from April 2014
CG65680 Cross reference added
CG65681 Cross reference added
CG66636 Cross reference updated
   
  LAND (CG70200+)
CG73100+ Section generally updated and compressed to consolidate existing material
CG74022 Address updated