Beta This part of GOV.UK is being rebuilt – find out what this means

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 18 November 2014 (see the update index for all updates).

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG10710 Contact details updated
CG12850+ Section generally updated and compressed to consolidate existing material
CG16762 Contact details updated
CG18620 Cross reference updated
   
  INDIVIDUALS (CG20200+)
CG22000c Section generally updated and compressed to consolidate existing material
   
  PARTNERSHIPS (CG27000+)
CG27100 Cross reference updated
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG33071 Contact details updated
CG33410 Contact details updated
CG34790 Contact details updated
CG34870 Contact details updated
CG35122 Contact details updated
CG38063 Contact details updated
CG38200 Contact details updated
CG38205 Contact details updated
CG38210 Contact details updated
CG38215 Contact details updated
   
  SHARES AND SECURITIES (CG50200+)
CG50209 Cross reference updated
CG52500+ Section generally updated and compressed to consolidate existing material
CG52637 Cross reference updated
CG52700+ Section generally updated and compressed to consolidate existing material
CG52800+ Section generally updated and compressed to consolidate existing material
CG52850+ Section deleted as obsolete
CG52850 Text updated and moved to within section CG52500c
CG56740 Cross reference updated
   
  RELIEFS (CG60201+)
CG64771 Date in example corrected
CG64950 Cross reference updated
CG65715 Updated following the case of Ramsey v HMRC [2013] UKUT 0236 (UTT)
CG65934 Cross reference updated
   
  BUSINESSES (CG68000+)
CG69051 Cross reference updated
   
  LAND (CG70200+)
CG73200 Text updated and moved to within section CG70200c
CG73500+ Section generally updated and compressed to consolidate existing material