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

Recent changes

Below are details of the amendments that were published on 5 February 2015
(see the update index for all updates)

Page  Details of update 
   
  INTRODUCTION AND COMPUTATION (CG10200+) 
CG10220 Guidance page generally updated
CG10240+ Section generally updated and compressed to consolidate existing material
CG10260+ Section generally updated
CG10300+ Section generally updated and compressed to consolidate existing material
CG10320+ Content deleted or moved elsewhere
CG10340 Previous section CG10340+ generally updated and compressed to consolidate existing material into just one page
CG10386+ Section deleted as obsolete or covered elsewhere
CG10400 Guidance page generally updated
CG10450 Guidance page generally updated
CG12220 Obsolete reference to S254 deleted
CG14380 Previous section CG14380+ generally updated and compressed to consolidate existing material into just one page
CG14771 Cross reference deleted
CG14933 Cross reference deleted
CG15528 Cross reference deleted
CG15812 Obsolete reference to S254 deleted
CG15830 Obsolete reference to S254 deleted
CG18530+ Section generally updated and compressed to consolidate existing material and renamed CG18601+ 
  INDIVIDUALS (CG20200+) 
CG20220 Guidance page generally updated
CG25395 Updated for FA2014 changes for internationally mobile employees
  COMPANIES AND GROUPS OF COMPANIES (CG40200+) 
CG40234 Obsolete reference to S254 deleted
  SHARES AND SECURITIES (CG50200+) 
CG51500 Additional paragraphs added regarding the scope of the main share identification rules
CG53450 Obsolete reference to QCBs deleted
CG53497 Obsolete reference to S254 deleted
CG53502 Obsolete reference to S254 deleted
CG53535 Cross reference re novation added
CG57837 Cross reference deleted
CG56329 Edited for clarity
CG56339 Updated for FA2014 changes for internationally mobile employees
CG56342 Updated for FA2014 changes for internationally mobile employees
CG57839 Cross reference deleted and another updated
  RELIEFS (CG60201+) 
CG61970 Reference to Employee Share Ownership Trusts deleted
CG65900 Obsolete reference to QCBs deleted
CG62000c Guidance on Employee Share Ownership Trusts deleted as obsolete
CG65912 Guidance page deleted as obsolete
CG65933 Cross references updated
CG65994 Cross reference deleted
CG65995 Guidance page added on novation
CG66100+ Section deleted as obsolete
  LAND (CG70200+) 
CG71877 Cross reference deleted
CG72102 Cross reference deleted
CG72204 Cross reference deleted
  CHATTELS AND OTHER ASSETS (CG76500)
CG78402 Cross reference deleted