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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 9 April 2015
(see the update index for all updates)

Page Details of update
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG10710 Cross references updated
CG10720 Cross reference updated
CG10731 Cross reference updated
CG10919 Cross reference updated
CG10978 Cross reference updated
CG11000 Cross reference updated
CG11030 Cross references updated
CG11730 Cross reference updated
CG11880 Cross reference updated
CG13118 Cross reference updated
CG13440 Cross reference updated
CG18033 Cross references updated
   
  INDIVIDUALS (CG20200+)
CG25799 Cross reference updated
CG26220 Cross references updated
CG26570 Cross reference updated
CG26590 Cross references updated
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30362 Cross reference updated
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG33040 Cross reference updated
CG33071 Cross reference updated
CG33135 Cross reference updated
CG33280 Cross reference updated
CG33410 Cross reference updated
CG33500 Cross reference updated
CG33501 Cross references updated
CG34394 Cross reference updated
CG34700 Cross references updated
CG34790 Cross references updated
CG34865 Cross reference updated
CG34870 Cross references updated
CG35100 to CG35150 Guidance pages deleted as replaced by updated material in CG39100c 
CG38063 Cross reference updated
CG38200c Section deleted as replaced by updated material in CG38200subc 
CG38200subc New section to hold updated guidance on non-resident trusts
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG45722 Cross reference updated
   
  SHARES AND SECURITIES (CG50200+)
CG53403 Cross reference updated
CG53482 Cross reference updated
CG53713a New guidance page to clarify existing guidance on QCBs
CG54000 Cross reference updated
CG54050 Cross reference updated
CG54100 Cross reference updated
CG54110 Cross reference updated
CG54150 Cross reference updated
CG57395 Cross references updated
   
  RELIEFS (CG60201+)
CG60201 Obsolete cross reference deleted and another cross reference updated
CG61150 Cross reference updated
CG67280 Cross references updated
   
  BUSINESSES (CG68000+)
CG68080 Cross reference updated
CG68100 Cross reference updated
CG69400 Heading and text within guidance updated to reflect Oil Taxation Service now being LB London Oil & Gas Sector, Bush House
   
  CHATTELS AND OTHER ASSETS (CG76500)
CG78300 Cross reference updated
CG78321 Cross reference updated