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HMRC internal manual

Capital Gains Manual

recent changes

Below are details of the amendments that were published on 12 January 2015
(see the update index for all updates)

Page  Details of update 
   
  INTRODUCTION AND COMPUTATION (CG10200+) 
CG10100 New guidance page on how to find deleted guidance
CG10710 Contact details updated
CG13657 Cross reference updated
CG15460 Cross reference updated
CG16700+ Section generally updated and compressed to consolidate existing material. Text moved into the one guidance page, CG16700 and moved to within section CG16700c
CG16730+ Section generally updated and compressed to consolidate existing material
CG16760+ Section generally updated and compressed to consolidate existing material
CG16880+ Section generally updated and compressed to consolidate existing material
CG16900+ Section generally updated and compressed to consolidate existing material. Text moved into the one guidance page, CG16900 and moved to within section CG16700c
CG16920+ Section generally updated and compressed to consolidate existing material. Text moved into the one guidance page, CG16920 and moved to within section CG16700c
CG16940+ Section generally updated and compressed to consolidate existing material. Text moved into the one guidance page, CG16940 and moved to within section CG16700c
CG16960+ Section generally updated and compressed to consolidate existing material. Text moved into the one guidance page, CG16960 and moved to within section CG16700c
CG16980+ Section generally updated and compressed to consolidate existing material.
CG17352 Cross reference updated
CG17360 Cross reference updated
CG17515 Cross reference updated
  PARTNERSHIPS (CG27000+)
CG28290 Cross reference updated
  COMPANIES AND GROUPS OF COMPANIES (CG40200+) 
CG44100 Minor amendment to incorporate changes in FB14
CG44109 Minor amendment to incorporate changes in FB14
CG44120 Minor amendment to incorporate changes in FB14
CG44124 Minor amendment to incorporate changes in FB14
CG44140 Minor amendment to incorporate changes in FB14
CG44141 Minor amendment to incorporate changes in FB14
CG44142 Minor amendment to incorporate changes in FB14
CG45420 More precise explanation added of when the “new” degrouping rule applies
CG46374 Cross reference updated
  SHARES AND SECURITIES (CG50200+) 
CG53120 Amended for SSE referrals through the non-statutory clearance regime
CG64100 Amended for SSE referrals through the non-statutory clearance regime
  LAND (CG70200+) 
CG70776 Cross reference updated
CG71003 Cross reference updated
CG71100 Section generally updated and compressed to consolidate existing material
CG71372 Cross reference updated
CG71402 Cross reference updated
CG71421 Cross reference updated