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HMRC internal manual

Capital Gains Manual

Updates: Capital Gains Manual

2016

published amendments

Share exchange: anti-avoidance: clearance prevents TCGA92/S137 applying
Correcting CG Team name from SPT to new general name.

published amendments

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: contents
Corrected short title
Introduction and computation: occasions of charge: contents
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Correct entries in the menu.
Corrected Information to Introduction. Changed CG13118 to CG13120.
Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: unquoted shares
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Re-write and update of CG13118+ - Assets lost/destroyed/negligible value. This page includes the content that was in CG13131.
Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: quoted shares
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Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: form of claim
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Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: date of deemed disposal/reacquisition
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Re-write and update of CG13118+ - Assets lost/destroyed/negligible value. This page contains the content from CG13122 and CG13123.
Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: introduction
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Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: negligible value
Re-write and update of CG13118+ - Assets lost/destroyed/negligible value. Includes material from CG13118, CG13124 and CG13125

published amendments

Capital Gains Manual: Reliefs: Disincorporation relief: contents
Corrected spelling error in short title

published amendments

Liability to date of death: cessation of use: ESC D45 (withdrawn)
Updated to reflect the withdrawal of ESC D45.

published amendments

Liability to date of death: cessation of use: ESC D45 (withdrawn)
Updated title
Corrected typographical errors

published amendments

Capital Gains Manual: Shares and Securities: Valuation of shares and securities: contents
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Capital Gains Manual: Shares and Securities: Particular types of transaction: contents
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: contents
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Capital Gains Manual: Shares and Securities: Employee share schemes: contents
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Capital Gains Manual: Shares and Securities: Futures: contents
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Capital Gains Manual: Shares and Securities: Quoted options to subscribe for shares, traded and financial options: contents
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Capital Gains Manual: Shares and Securities: Securities: conversion of securities: contents
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Capital Gains Manual: Shares and Securities: Securities: deep discount securities: contents
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Capital Gains Manual: Shares and Securities: Securities: accrued income scheme: contents
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: contents
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Capital Gains Manual: Shares and Securities: Securities: debts: contents
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Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption: contents
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Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: contents
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Capital Gains Manual: Shares and Securities: Share reorganisations: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: contents
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Capital Gains Manual: Shares and Securities: Definitions and share issues: contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: contents
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Capital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: contents
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Capital Gains Manual: Companies and Groups of Companies: Capital contributions to companies: contents
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Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: contents
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Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: contents
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Capital Gains Manual: Companies and Groups of Companies: Administration: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Gifts to employee trusts: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Gifts in settlement: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: contents
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Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: contents
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Death and Personal Representatives: Non-retrospective variations: contents
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Death and Personal Representatives: Variation of the devolution of an estate: contents
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Death and Personal Representatives: Non-trust life interests: contents
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Death and Personal Representatives: Legatees and their treatment: contents
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Death and Personal Representatives: Distribution and vesting of assets: contents
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Death and Personal Representatives: Period of administration and ascertainment of residue: contents
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Death and Personal Representatives: Personal representatives and their liabilities: contents
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Death and Personal Representatives: Liability to the date of death and procedures: contents
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Death and Personal Representatives: Introduction to taxation consequences: contents
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Death and Personal Representatives: General introduction and background: contents
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Capital Gains Manual: Death and Personal Representatives: Introduction: contents
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Capital Gains manual: partnerships: partnership annuities and lump sums paid to retiring partners: SP D12 and SP1/79: contents
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Capital Gains manual: partnerships: indexation allowance: SP1/89: contents
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Capital Gains manual: partnerships: rebasing of interests in partnership assets held at 31 March 1982: SP1/89: contents
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Capital Gains manual: partnerships: transfer of an asset to a partnership: contents
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Capital Gains manual: partnerships: transfers not at arm's length and connected persons rules: SP D12: contents
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Capital Gains manual: partnerships: partnership mergers: SP D12: contents
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Capital Gains manual: partnerships: partners joining or leaving a partnership: SP D12: contents
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Capital Gains manual: partnerships: changes in fractional interests in partnership assets: SP D12: contents
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Capital Gains manual: partnerships: partnership assets and partners' interests in partnership : contents
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Capital Gains manual: partnerships: Statement of Practice D12: contents
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Capital Gains manual: partnerships: partnerships, Limited Partnerships and Limited Liability Partnerships: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: arrival in and departure from the UK: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: domicile and the disposal by non-domiciled individuals of assets situated abroad: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: residence and ordinary residence: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary residence: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: general: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: contents
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Capital Gains manual: individuals: transfer of assets between husband and wife or between civil partners: transfers of assets following permanent separation, divorce or dissolution: Contents
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Capital Gains manual: individuals: transfer of assets between husband and wife or between civil partners: transfers between a husband and wife or between civil partners who are living together: contents
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Capital Gains manual: individuals: transfer of assets between husband and wife or between civil partners: introduction: contents
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Capital Gains manual: individuals: administration: funds in court: contents
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Capital Gains manual: individuals: administration: investment clubs: contents
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Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013: contents
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Capital Gains manual: individuals: Lloyd's underwriting: contents
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Capital Gains manual: individuals: transfer of assets between husband and wife or between civil partners: contents
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Individuals: losses: contents
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Capital Gains manual: individuals: rates of tax: contents
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Capital Gains manual: individuals: administration: contents
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Appendices: contents
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Capital Gains Manual: Chattels and other assets: contents
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Capital Gains Manual: Land: contents
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Capital Gains Manual: Businesses: contents
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Capital Gains Manual: Reliefs: contents
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Capital Gains Manual: Shares and Securities: contents
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Capital Gains Manual: Companies and Groups of Companies: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: contents
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Death and Personal Representatives: Contents
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Capital Gains manual: partnerships: contents
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Individuals: contents
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published amendments

Capital Gains Manual: Land: Land: Introduction to CGT and land: contents
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Capital Gains Manual: Land: Land: Tenants in common and joint tenants: contents
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Capital Gains Manual: Land: Land: contents
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Capital Gains Manual: Land: Leases: Introduction: contents
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Capital Gains Manual: Land: Leases: Leases and CGT: introduction: contents
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Capital Gains Manual: Land: Leases: Granting of a lease: contents
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Capital Gains Manual: Land: Leases: Short leases and premiums as property income: contents
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Capital Gains Manual: Land: Leases: Grant of lease out of freehold or long lease: contents
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Capital Gains Manual: Land: Leases: Grant of lease out of short lease: contents
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Capital Gains Manual: Land: Leases: Disposal of a lease: contents
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Capital Gains Manual: Land: Leases: Alteration of terms of lease: contents
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Capital Gains Manual: Land: Leases: Merger of leases: contents
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Capital Gains Manual: Land: Leases: contents
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Capital Gains Manual: Land: Mineral leases and royalties: Mineral royalties: contents
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Capital Gains Manual: Land: Mineral leases and royalties: Mineral leases: terminal loss relief: contents
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Capital Gains Manual: Land: Mineral leases and royalties: contents
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Capital Gains Manual: Land: Part-disposals of land: General rules regarding part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: Special practice relating to part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: 'Small' part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: Value shifting: contents
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Capital Gains Manual: Land: Part-disposals of land: contents
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Capital Gains Manual: Land: Compulsory purchase of land: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: General: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Business tenancies: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Agriculture tenancies: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Tenancies of licenced premises: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Exempt compensation payments to farmers: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: contents
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Capital Gains Manual: Land: Land: development value: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Introduction: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Extra-statutory concession D18: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Unascertainable deferred consideration: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: contents
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Capital Gains Manual: Land: Relief on exchange of joint interests in land: contents
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Capital Gains Manual: Land: Housing associations: contents
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Capital Gains Manual: Land: National heritage: Contents
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Capital Gains Manual: Land: Furnished holiday lettings: contents
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Capital Gains Manual: Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): contents
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Capital Gains Manual: Land: Land valuation procedures: Introduction: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter: contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations which must be referred to the Valuation Office Agency: contents
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Capital Gains Manual: Land: Land valuation procedures: Apportionments: Contents
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Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Non-retrospective variation deleting trust: contents
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Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Assets already vested in legatees: contents
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Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Introduction: contents
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Capital Gains Manual: Land: Land valuation procedures: Basis of valuation: contents
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Capital Gains Manual: Land: Land valuation procedures: Form CG20 and valuation office procedures: contents
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Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: contents
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Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations reported unagreed: contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations of land outside the United Kingdom: contents
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Capital Gains Manual: Death and Personal Representatives: Variation of the devolution of an estate: Outline: contents
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Capital Gains Manual: Land: Land valuation procedures: contents
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Capital Gains Manual: Land: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Chattels: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Wasting assets: contents
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Death and Personal Representatives: Legatees and their treatment: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Particular types of chattels and chattel valuations: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: contents
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Death and Personal Representatives: Legatees and their treatment: Disposals of legatees interest: contents
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: Ownership of found objects including treasure: contents
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: Gains arising from the disposal of found objects: contents
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Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: contents
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Capital Gains Manual: Chattels and other assets: European matters: contents
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Death and Personal Representatives: Legatees and their treatment: Acquisitions by legatees: contents
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Capital Gains Manual: Chattels and other assets: Foreign currency: contents
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Capital Gains Manual: Chattels and other assets: contents
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Death and Personal Representatives: Legatees and their treatment: who is a legatee: legatee defined
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: contents
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Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Loss in year of death and procedures: contents
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Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Donatio Mortis Causa: contents
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Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Assets of which the deceased was competent to dispose: contents
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Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Introduction: Contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Varying devolution of estates by court order: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Varying devolution of estate voluntarily: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Duties of personal representatives: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Definitions: contents
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Death and Personal Representatives: General introduction and background: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Transfer of assets on death: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Terminology used: contents
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Capital Gains manual: introduction and computation: indexation: history and introduction: contents
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Introduction and computation: taper relief: contents
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Introduction and computation: indexation: contents
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Capital Gains manual: introduction and computation: rebasing to 31 March 1982: halving relief on deferred gains before 31 March 1982: contents
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Capital Gains manual: introduction and computation: rebasing to 31 March 1982: specified no gain/no loss disposals: contents
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Capital Gains manual: introduction and computation: rebasing to 31 March 1982: rebasing elections: contents
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Capital Gains manual: introduction and computation: Kink test: contents
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Introduction and computation: rebasing to 31 March 1982: contents
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Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures: post transaction valuation checks: contents
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Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures where there is more than one interested person: contents
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Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: principles of valuation: contents
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Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: transfers at undervalue to employees or directors: contents
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Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: responsibility for checking valuations: contents
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Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: introduction: contents
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Introduction and computation: valuation of assets for Capital Gains Tax: contents
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Capital Gains manual: introduction and computation: computation: losses: contents
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Capital Gains manual: introduction and computation: computation: compensation: contents
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Capital Gains manual: introduction and computation: computation: assets held on 6 April 1965: contents
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Capital Gains manual: introduction and computation: computation: cash basis for small businesses – capital gains aspects: contents
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Capital Gains manual: introduction and computation: computation: capital allowances: contents
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Capital Gains manual: introduction and computation: computation: expenditure: contents
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Capital Gains manual: introduction and computation: computation: deferred consideration: contents
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Capital Gains manual: introduction and computation: computation: consideration for disposal: contents
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Capital Gains manual: introduction and computation: computation: interaction with other taxes: contents
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Capital Gains manual: introduction and computation: computation: date of disposal: contents
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Capital Gains manual: introduction and computation: computation: introduction: contents
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Introduction and computation: computation: contents
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Introduction and computation: claims and elections: contents
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Introduction and computation: occassions of charge: repudiation of concessions which defer capital gains charges: contents
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Introduction and computation: occassions of charge: non-residents: contents
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Introduction and computation: occassions of charge: migration and exit charges: contents
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Capital Gains manual: introduction and computation: occassions of charge: bed and breakfasting: contents
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Introduction and computation: occassions of charge: value shifting and depreciatory transactions: contents
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Introduction and computation: occassions of charge: exchanges of assets: contents
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Introduction and computation: occassions of charge: specific types of compensation payment: contents
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Introduction and computation: occassions of charge: capital sums derived from assets: contents
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Introduction and computation: occassions of charge: hire purchase: contents
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Introduction and computation: occassions of charge: sapital receipts not treated as disposals: contents
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Introduction and computation: occassions of charge: part-disposals: contents
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Introduction and computation: occassions of charge: disposal of assets: contents
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Introduction and computation: occasions of charge: contents
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Introduction and computation: chargeable assets: exemptions from the capital gains charge: contents
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Introduction and computation: chargeable assets: location of assets: contents
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Introduction and computation: chargeable assets: options: contents
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Introduction and computation: chargeable assets: debts: contents
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Introduction and computation: chargeable assets: intangible assets: contents
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Introduction and computation: chargeable assets: shares and securities: contents
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Introduction and computation: chargeable assets: introduction: contents
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Introduction and computation: chargeable assets: Contents
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Introduction and computation: persons chargeable: effects of residence, ordinary residence and domicile: contents
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Introduction and computation: persons chargeable: exempt persons: contents
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Capital Gains manual: introduction and computation: persons chargeable: summary: contents
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Capital Gains Tax and Self Assessment: contents
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Capital Gains Tax - interaction with other taxes: contents
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Capital Gains Tax: contents
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Introduction and computation: introduction: contents
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Introduction and computation: contents
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Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: contents
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Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
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Capital Gains Manual: Businesses: Insurance: contents
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Capital Gains Manual: Businesses: Goodwill and intellectual property rights: contents
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Capital Gains Manual: Reliefs: Retirement benefits schemes: contents
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Capital Gains Manual: Reliefs: Registered trade unions: contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): contents
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Capital Gains Manual: Reliefs: Disincorporation relief: contents
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Capital Gains Manual: Reliefs: Transfer of a business to a company: contents
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Capital Gains Manual: Reliefs: Private residence relief: contents
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Capital Gains Manual: Reliefs: Entrepreneurs' Relief: contents
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Capital Gains Manual: Reliefs: Retirement relief: contents
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Capital Gains Manual: Reliefs: Enterprise Investment Scheme and Corporate Venturing Scheme: contents
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Capital Gains Manual: Reliefs: Relief on transfers of shares to approved Share Incentive Plan: contents
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Capital Gains Manual: Reliefs: Relief on compulsory acquisition of land: contents
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Capital Gains Manual: Reliefs: Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies: contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents
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Capital Gains Manual: Reliefs: Introduction: contents
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published amendments

Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents
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Capital Gains Manual: Reliefs: Transfer of a business to a company: contents
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Capital Gains Manual: Reliefs: Disincorporation relief: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Summary: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Relief for losses on loans to traders: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Relief for payments under a guarantee: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Recovery following relief under TCGA92/S253: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Introduction: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Assessments and payment of tax: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Reliefs and exemptions: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts before 14March 1989: contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts after 14March 1989: contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts and Inheritance Tax: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: valuations: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: general points: contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: recovering the gains: Contents
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Capital Gains Manual: Reliefs: Relief on transfers of shares to approved Share Incentive Plan: contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: Introduction: Contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: Capital Gains Tax: Contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: Religious communities: Contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: contents
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Capital Gains Manual: Reliefs: Registered trade unions: contents
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Capital Gains Manual: Reliefs: Retirement benefits schemes: contents
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Capital Gains Manual: Reliefs: contents
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Capital Gains Manual: Businesses: Goodwill and intellectual property rights: Goodwill and intellectual property rights: contents
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Capital Gains Manual: Businesses: Goodwill and intellectual property rights: Valuation of other assets: Contents
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Capital Gains Manual: Businesses: Goodwill and intellectual property rights: contents
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Capital Gains Manual: Businesses: Insurance: Introduction: Contents
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Capital Gains Manual: Businesses: Insurance: Policies covering risks of damage, loss or depreciation of assets: Contents
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Capital Gains Manual: Businesses: Insurance: Life assurance policies and deferred annuities: Contents
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Capital Gains Manual: Businesses: Insurance: Insurance agents: Contents
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Capital Gains Manual: Businesses: Insurance: contents
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Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
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Capital Gains Manual: Businesses: contents
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published amendments

Introduction and computation: occassions of charge: repudiation of concessions which defer capital gains charges: contents
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Introduction and computation: occassions of charge: non-residents: contents
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Introduction and computation: occassions of charge: migration and exit charges: contents
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Introduction and computation: occassions of charge: value shifting and depreciatory transactions: contents
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Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: contents
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Introduction and computation: occassions of charge: exchanges of assets: contents
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Introduction and computation: occassions of charge: specific types of compensation payment: contents
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Introduction and computation: occassions of charge: capital sums derived from assets: contents
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Introduction and computation: occassions of charge: hire purchase: contents
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Introduction and computation: occassions of charge: sapital receipts not treated as disposals: contents
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Introduction and computation: occassions of charge: part-disposals: contents
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Introduction and computation: occassions of charge: disposal of assets: contents
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Introduction and computation: chargeable assets: exemptions from the capital gains charge: contents
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Introduction and computation: chargeable assets: location of assets: contents
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Introduction and computation: chargeable assets: options: contents
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Introduction and computation: chargeable assets: debts: contents
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Introduction and computation: chargeable assets: intangible assets: contents
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Introduction and computation: chargeable assets: shares and securities: contents
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Introduction and computation: chargeable assets: introduction: contents
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Introduction and computation: persons chargeable: effects of residence, ordinary residence and domicile: contents
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Introduction and computation: persons chargeable: exempt persons: contents
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Capital Gains Tax and Self Assessment: contents
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Capital Gains Tax - interaction with other taxes: contents
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Capital Gains Tax: contents
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Introduction and computation: payment of tax: exceptions to normal rules: contents
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Introduction and computation: annual exempt amount: contents
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Introduction and computation: taper relief: contents
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Introduction and computation: indexation: contents
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Introduction and computation: rebasing to 31 March 1982: contents
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Introduction and computation: valuation of assets for Capital Gains Tax: contents
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Introduction and computation: computation: contents
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Introduction and computation: claims and elections: contents
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Introduction and computation: occasions of charge: contents
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Introduction and computation: chargeable assets: Contents
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Introduction and computation: introduction: contents
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Capital Gains Manual: Chattels and other assets: contents
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Capital Gains Manual: Land: contents
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Introduction and computation: contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents
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Capital Gains Manual: Reliefs: Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies: contents
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Capital Gains Manual: Reliefs: Relief on compulsory acquisition of land: contents
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Capital Gains Manual: Reliefs: Introduction: contents
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Capital Gains Manual: Reliefs: Relief on transfers of shares to approved Share Incentive Plan: contents
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Capital Gains Manual: Reliefs: Enterprise Investment Scheme and Corporate Venturing Scheme: contents
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Capital Gains Manual: Reliefs: Retirement relief: contents
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Capital Gains Manual: Reliefs: Entrepreneurs' Relief: contents
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Capital Gains Manual: Reliefs: Private residence relief: Introduction: contents
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Capital Gains Manual: Reliefs: Private residence relief: Identification of the dwelling house: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Identification of garden or grounds: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Identification of the only or main residence: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Gains to which relief may apply: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Non-residential use and letting: Contents
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Capital Gains Manual: Reliefs: Private residence relief: The permitted area of garden or grounds: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Period of ownership: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents
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Capital Gains Manual: Reliefs: Private residence relief: Exchanges of interests in a residence: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Acquisition of, or expenditure on, a dwelling house for the purpose of realising a gain: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Division of residence on separation or divorce or on dissolution of civil partnership: contents
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Capital Gains Manual: Reliefs: Private residence relief: Private residence relief on the disposal of settled property: Contents
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Capital Gains Manual: Reliefs: Private residence relief: Residence provided for a dependent relative: Contents
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Capital Gains Manual: Reliefs: Private residence relief: contents
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Capital Gains manual: partnerships: partnership annuities and lump sums paid to retiring partners: SP D12 and SP1/79: contents
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Capital Gains manual: partnerships: indexation allowance: SP1/89: contents
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Capital Gains manual: partnerships: rebasing of interests in partnership assets held at 31 March 1982: SP1/89: contents
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Capital Gains manual: partnerships: transfer of an asset to a partnership: contents
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Capital Gains manual: partnerships: transfers not at arm's length and connected persons rules: SP D12: contents
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Capital Gains manual: partnerships: partnership mergers: SP D12: contents
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Capital Gains manual: partnerships: partners joining or leaving a partnership: SP D12: contents
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Capital Gains manual: partnerships: changes in fractional interests in partnership assets: SP D12: contents
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Capital Gains manual: partnerships: partnership assets and partners' interests in partnership : contents
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Capital Gains manual: partnerships: Statement of Practice D12: contents
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Capital Gains manual: partnerships: partnerships, Limited Partnerships and Limited Liability Partnerships: contents
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Capital Gains manual: partnerships: contents
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Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: arrival in and departure from the UK: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: domicile and the disposal by non-domiciled individuals of assets situated abroad: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: residence and ordinary residence: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary residence: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: general: contents
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Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: contents
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Capital Gains manual: individuals: transfer of assets between husband and wife or between civil partners: transfers between a husband and wife or between civil partners who are living together: contents
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Capital Gains manual: individuals: transfer of assets between husband and wife or between civil partners: transfers of assets following permanent separation, divorce or dissolution: Contents
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Capital Gains manual: individuals: transfer of assets between husband and wife or between civil partners: introduction: contents
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Capital Gains manual: individuals: Lloyd's underwriting: contents
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Capital Gains manual: individuals: transfer of assets between husband and wife or between civil partners: contents
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Individuals: losses: contents
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Capital Gains manual: individuals: rates of tax: contents
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Capital Gains manual: individuals: administration: investment clubs: contents
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Capital Gains manual: individuals: administration: funds in court: contents
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Capital Gains manual: individuals: administration: contents
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Capital Gains manual: introduction and computation: annual exempt amount: exploitation of annual exempt amount: contents
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Capital Gains manual: introduction and computation: annual exempt amount: residence in the United Kingdom: contents
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Capital Gains manual: introduction and computation: annual exempt amount: trust exemption: contents
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Capital Gains manual: introduction and computation: annual exempt amount: settlements for disabled persons: contents
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Capital Gains manual: introduction and computation: annual exempt amount: introduction: contents
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Capital Gains manual: introduction and computation: indexation: disposals 30 November 1993 onward: contents
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Capital Gains manual: introduction and computation: indexation: examples for 1985-1988: contents
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Capital Gains manual: introduction and computation: indexation: disposals April 1985 to March 1988: contents
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Capital Gains manual: introduction and computation: indexation: disposals April 1982 to March 1985: contents
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Capital Gains manual: introduction and computation: indexation: examples for CG17350-17462: contents
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Capital Gains manual: introduction and computation: indexation: more complicated computations from 6.4.88: contents
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Capital Gains manual: introduction and computation: indexation: examples to illustrate principles of CG17230-17293: contents
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Capital Gains manual: introduction and computation: indexation: basic computation from 6.4.88: contents
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published amendments

Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations: the shareholder TCGA92/S136: contents
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Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations: the company: TCGA92/S139: contents
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Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Introduction: contents
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Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations Share exchange: contents
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Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: contents
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Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption: contents
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Capital Gains Manual: Shares and Securities: Securities: debts: contents
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Qualifying corporate bonds and share reorganisations: Contents
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Interaction of qualifying corporate bond legislation with other sections of the TCGA etc.: Contents
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Finance Act 1996: loan relationships: Contents
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Relevant Discounted Securities: Contents
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Background and statutory history: Contents
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Definitions, exemptions and assets that are treated as qualifying corporate bonds: Contents
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: contents
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Capital Gains Manual: Shares and Securities: Securities: accrued income scheme: contents
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Capital Gains Manual: Shares and Securities: Securities: deep discount securities: contents
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Capital Gains Manual: Shares and Securities: Securities: conversion of securities: contents
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Capital Gains Manual: Shares and Securities: Quoted options to subscribe for shares, traded and financial options: contents
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Capital Gains Manual: Shares and Securities: Futures: contents
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Capital Gains Manual: Shares and Securities: Employee share schemes: Introduction: Contents
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Capital Gains Manual: Shares and Securities: Employee share schemes: Unapproved employee share schemes: employment-related securities and securities options: contents
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Capital Gains Manual: Shares and Securities: Employee share schemes: Approved employee share schemes and Enterprise Management Incentives: Contents
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Capital Gains Manual: Shares and Securities: Employee share schemes: Trustees and valuations: Contents
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Capital Gains Manual: Shares and Securities: Employee share schemes: contents
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Capital Gains Manual: Shares and Securities: Employee shareholder shares: Contents
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Building Societies: contents
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Business Expansion Scheme: contents
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Close companies: Contents
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: contents
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Personal Equity Plan scheme and Investment trusts: contents
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Unit trusts: Contents
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Capital Gains Manual: Shares and Securities: Particular types of company/organisation: contents
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Capital Gains Manual: Shares and Securities: Particular types of transaction: Capital distributions: Contents
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Capital Gains Manual: Shares and Securities: Particular types of transaction: Deferred consideration: shares and securities: contents
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Capital Gains Manual: Shares and Securities: Particular types of transaction: Relief for losses on unquoted shares in trading companies: Contents
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Capital Gains Manual: Shares and Securities: Particular types of transaction: Purchase of its own shares by a company: Contents
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Capital Gains Manual: Shares and Securities: Particular types of transaction: Stock dividends: Contents
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Capital Gains Manual: Shares and Securities: Particular types of transaction: Value shifting: Section 29TCGA 1992: contents
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Capital Gains Manual: Shares and Securities: Particular types of transaction: contents
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Capital Gains Manual: Shares and Securities: Valuation of shares and securities: Introduction: Contents
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Capital Gains Manual: Shares and Securities: Valuation of shares and securities: Valuation of quoted shares: Contents
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Capital Gains Manual: Shares and Securities: Valuation of shares and securities: Valuation of unquoted shares: contents
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Capital Gains Manual: Shares and Securities: Valuation of shares and securities: Valuation of 1982 holding of unquoted shares: contents
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Capital Gains Manual: Shares and Securities: Valuation of shares and securities: contents
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Capital Gains Manual: Shares and Securities: contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): General: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Form of relief: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Qualifying use: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Particular assets: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Partnerships: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Claims and time limit: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Common difficulties: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Assets used in the trade of a family or personal company: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Non-resident person with UK branch or agency or permanent establishment: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Furnished holiday lettings: Contents
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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Interaction with other provisions: Contents
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published amendments

Capital Gains Manual: Trusts and Capital Gains Tax: Gifts in settlement: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Gifts to employee trusts: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Interests in possession: introduction: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Life interests in possession: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: EScD43: extension to non-life interests: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Death of person with life interest: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Losses and other reliefs: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Main occasions of absolute entitlement: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Introduction: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Effects of person becoming absolutely entitled: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Introduction: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Absolute interest in part of trust fund: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Mergers of interests: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Absolute entitlement: other special cases: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Creation of separate settlements: introduction: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Reopening cases: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Appointment or advancement by trustees: practical approach: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Form of the transaction: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Substance of the transaction: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Conventional use of special powers of appointment: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Variation of trusts: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Non resident Settlements: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on settlor of non-resident settlement - TCGA92/S86: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Matching capital payments: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Years before 2008-09: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Non-UK domiciled beneficiaries - remittance basis: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Paragraph 126 elections - 'rebasing': contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Transfers between settlements - introduction: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation – flip-flop schemes: History TCGA92/Sch4B and 4C: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation – flip-flop schemes: TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Anti-avoidance legislation – flip-flop schemes: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: contents
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Capital Gains Manual: Companies and Groups of Companies: Administration: Introduction: Contents
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Capital Gains Manual: Companies and Groups of Companies: Administration: Insolvency: Contents
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Capital Gains Manual: Companies and Groups of Companies: Administration: Recovery of Corporation Tax from shareholders: contents
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Capital Gains Manual: Companies and Groups of Companies: Administration: contents
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Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: BUILDING SOCIETIES: Contents
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Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: UNIT AND INVESTMENT TRUSTS: Contents
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Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: FRIENDLY SOCIETIES: Contents
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Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: contents
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Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: General: Contents
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Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Residence and the charge to corporation tax on capital gains: Contents
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Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Trades carried on in the UK through a permanent establishment by non-resident companies: Contents
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Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Migration of companies: Contents
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Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: contents
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Capital Gains Manual: Companies and Groups of Companies: Capital contributions to companies: contents
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Capital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Capital Gains Groups: general: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The capital gains definition of a group of companies: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: No gain/no loss transfers in groups: Contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: contents
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Capital Gains Manual: Land: Compulsory purchase of land: contents
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Capital Gains Manual: Land: Part-disposals of land: Value shifting: contents
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Capital Gains Manual: Land: Part-disposals of land: 'Small' part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: Special practice relating to part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: General rules regarding part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: contents
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Capital Gains Manual: Land: Mineral leases and royalties: Mineral leases: terminal loss relief: contents
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Capital Gains Manual: Land: Mineral leases and royalties: Mineral royalties: contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: The degrouping charge: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Company reorganisations: Contents
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Capital Gains Manual: Land: Land: Tenants in common and joint tenants: contents
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Capital Gains Manual: Land: Leases: Merger of leases: contents
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Capital Gains Manual: Land: Leases: Alteration of terms of lease: contents
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Capital Gains Manual: Land: Leases: Disposal of a lease: contents
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Capital Gains Manual: Land: Leases: Grant of lease out of short lease: contents
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Capital Gains Manual: Land: Leases: Grant of lease out of freehold or long lease: contents
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Capital Gains Manual: Land: Leases: Short leases and premiums as property income: contents
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Capital Gains Manual: Land: Leases: Granting of a lease: contents
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Capital Gains Manual: Land: Leases: Leases and CGT: introduction: contents
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Capital Gains Manual: Land: Leases: Introduction: contents
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Capital Gains Manual: Land: Leases: contents
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Capital Gains Manual: Land: Land: Introduction to CGT and land: contents
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Capital Gains Manual: Land: Land: contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Groups: Particular Aspects: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Depreciatory transactions: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting in groups before Finance Act 2011: Contents
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Capital Gains Manual: Land: Mineral leases and royalties: contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Restrictions on losses: introduction: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-loss buying rules in Finance Act 2006: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Anti-gain buying rules in Finance Act 2006: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss streaming from Finance Act 2011: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss restrictions before Finance Act 2011: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Gain buying rules, abolished in Finance Act 2006: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting rule from Finance Act 2011: Contents
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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: contents
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Capital Gains Manual: Companies and Groups of Companies: Contents
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Capital Gains Manual: Shares and Securities: Definitions and share issues: Definitions: Contents
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Capital Gains Manual: Shares and Securities: Definitions and share issues: Stock Exchanges: Quoted/unquoted and listed/unlisted: Contents
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Capital Gains Manual: Shares and Securities: Definitions and share issues: Issue of shares: contents
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Capital Gains Manual: Shares and Securities: Definitions and share issues: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: Introduction: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for capital gains tax: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for corporation tax: The ten day rule: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for corporation tax: Section 104 holding: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for corporation tax: 1982 holding: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for corporation tax: Shares held at 6 April 1965: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for corporation tax: Relevant securities: TCGA92/S108: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for corporation tax: contents
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Capital Gains Manual: Shares and Securities: Share identification rules: contents
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Capital Gains Manual: Shares and Securities: Share reorganisations: Introduction: Contents
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CACapital Gains Manual: Shares and Securities: Share reorganisations: Definitions: contents
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Capital Gains Manual: Shares and Securities: Share reorganisations: Consideration paid: Contents
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Capital Gains Manual: Shares and Securities: Share reorganisations: Consideration received: Contents
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Capital Gains Manual: Shares and Securities: Share reorganisations: Apportionment of cost: Contents
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Capital Gains Manual: Shares and Securities: Share reorganisations: contents
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published amendments

Capital Gains Manual: Land: contents
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Capital Gains Manual: Chattels and other assets: Foreign currency: contents
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Capital Gains Manual: Chattels and other assets: European matters: contents
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Gains: disposal of found objects: not treasure: example
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Gains: disposal of found objects: not treasure: ownership not resolved
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Gains: disposal of found objects: not treasure: example of metal detecting agreement
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Gains: disposal of found objects: not treasure: agreement between landowner/finder
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Gains: disposal of found objects: not treasure: owned by landowner
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Gains: disposal of found objects: not treasure: owned by finder
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Gains: disposal of found objects: treasure trove: object returned to finder
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Gains: disposal of found objects: treasure: rewards
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Gains: disposal of found objects: chattels
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: Gains arising from the disposal of found objects: contents
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: Ownership of found objects including treasure: contents
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Particular types of chattels and chattel valuations: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Wasting assets: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Chattels: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: contents
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Capital Gains Manual: Chattels and other assets: contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations of land outside the United Kingdom: contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations reported unagreed: contents
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Capital Gains Manual: Land: Land valuation procedures: Form CG20 and valuation office procedures: contents
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Capital Gains Manual: Land: Land valuation procedures: Basis of valuation: contents
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Capital Gains Manual: Land: Land valuation procedures: Apportionments: Contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations which must be referred to the Valuation Office Agency: contents
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Capital Gains Manual: Land: Land valuation procedures: Introduction: contents
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Capital Gains Manual: Land: Land valuation procedures: contents
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Capital Gains Manual: Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): contents
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Capital Gains Manual: Land: Furnished holiday lettings: contents
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Capital Gains Manual: Land: National heritage: Contents
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Capital Gains Manual: Land: Housing associations: contents
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Capital Gains Manual: Land: Relief on exchange of joint interests in land: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Unascertainable deferred consideration: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Extra-statutory concession D18: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Introduction: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: contents
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Capital Gains Manual: Land: Land: development value: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Exempt compensation payments to farmers: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Tenancies of licenced premises: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Agriculture tenancies: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Business tenancies: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: General: contents
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published amendments

Capital Gains Manual: Death and Personal Representatives: Introduction: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Terminology used: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Transfer of assets on death: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Definitions: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Duties of personal representatives: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Varying devolution of estate voluntarily: contents
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Capital Gains Manual: Death and Personal Representatives: General introduction and background: Varying devolution of estates by court order: contents
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Death and Personal Representatives: General introduction and background: contents
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Death and Personal Representatives: Introduction to taxation consequences: contents
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Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Introduction: Contents
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Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Assets of which the deceased was competent to dispose: contents
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Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Donatio Mortis Causa: contents
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Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Loss in year of death and procedures: contents
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Death and Personal Representatives: Liability to the date of death and procedures: contents
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Death and Personal Representatives: Personal representatives and their liabilities: contents
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Death and Personal Representatives: Period of administration and ascertainment of residue: contents
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Death and Personal Representatives: Distribution and vesting of assets: contents
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Death and Personal Representatives: Legatees and their treatment: Who is a legatee: contents
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Death and Personal Representatives: Legatees and their treatment: Acquisitions by legatees: contents
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Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: contents
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Death and Personal Representatives: Legatees and their treatment: Disposals of legatees interest: contents
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Death and Personal Representatives: Legatees and their treatment: contents
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Death and Personal Representatives: Non-trust life interests: contents
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Capital Gains Manual: Death and Personal Representatives: Variation of the devolution of an estate: Outline: contents
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Capital Gains Manual: Death and Personal Representatives: Variation of the devolution of an estate: Deeds of appointment: Contents
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Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Contents
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Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: contents
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Death and Personal Representatives: Variation of the devolution of an estate: Variations following proceedings in the courts: contents
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Death and Personal Representatives: Variation of the devolution of an estate: contents
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Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Introduction: contents
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Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Assets already vested in legatees: contents
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Death and Personal Representatives: Non-retrospective variations: Assets still vested in personal representatives: contents
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Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Non-retrospective variation deleting trust: contents
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Death and Personal Representatives: Non-retrospective variations: contents
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Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: contents
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Death and Personal Representatives: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: What is a trust?: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Administration: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Outline of Capital Gains Tax for trusts: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Documentation and submissions: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Introduction: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Basic terms: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: One settlement or several?: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Basic terms of trust law: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Trustees: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Residence of trustees: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Expenses of trustees: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Reliefs: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Employee trusts: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Stock dividends: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Demergers: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Bare trusts: main principles and effects: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Examples of bare trusts: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Conventional but bare trusts: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: General introduction: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Settlements and settlors affected: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Computations: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Procedures: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Special cases: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures: Rates: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures: Assessment: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures: contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: Where trustees and beneficiary are all UK resident: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: Cases of non-resident trustees and/or non-resident beneficiaries: Contents
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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: contents
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published amendments

Capital Gains Manual: Businesses: Insurance: Policies covering risks of damage, loss or depreciation of assets: Contents
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Capital Gains Manual: Businesses: Insurance: Life assurance policies and deferred annuities: Contents
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Capital Gains Manual: Businesses: Insurance: Insurance agents: Contents
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Capital Gains Manual: Businesses: Insurance: contents
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Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
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Capital Gains Manual: Land: Land: Introduction to CGT and land: contents
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Capital Gains Manual: Land: Land: Tenants in common and joint tenants: contents
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Capital Gains Manual: Land: Land: contents
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Capital Gains Manual: Land: Leases: Introduction: contents
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Capital Gains Manual: Land: Leases: Leases and CGT: introduction: contents
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Capital Gains Manual: Land: Leases: Granting of a lease: contents
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Capital Gains Manual: Land: Leases: Short leases and premiums as property income: contents
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Capital Gains Manual: Land: Leases: Grant of lease out of freehold or long lease: contents
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Capital Gains Manual: Land: Leases: Grant of lease out of short lease: contents
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Capital Gains Manual: Land: Leases: Disposal of a lease: contents
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Capital Gains Manual: Land: Leases: Alteration of terms of lease: contents
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Capital Gains Manual: Land: Leases: Merger of leases: contents
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Capital Gains Manual: Land: Leases: contents
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Capital Gains Manual: Land: Mineral leases and royalties: Mineral royalties: contents
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Capital Gains Manual: Land: Mineral leases and royalties: Mineral leases: terminal loss relief: contents
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Capital Gains Manual: Land: Mineral leases and royalties: contents
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Capital Gains Manual: Land: Part-disposals of land: General rules regarding part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: Special practice relating to part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: 'Small' part-disposals of land: contents
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Capital Gains Manual: Land: Part-disposals of land: Value shifting: contents
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Capital Gains Manual: Land: Part-disposals of land: contents
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Capital Gains Manual: Land: Compulsory purchase of land: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: General: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Business tenancies: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Agriculture tenancies: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Tenancies of licenced premises: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: Exempt compensation payments to farmers: contents
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Capital Gains Manual: Land: Compensation payments to displaced tenants: contents
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Capital Gains Manual: Land: Land: development value: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Introduction: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Extra-statutory concession D18: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Unascertainable deferred consideration: contents
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Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: contents
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Capital Gains Manual: Land: Relief on exchange of joint interests in land: contents
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Capital Gains Manual: Land: Housing associations: contents
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Capital Gains Manual: Land: National heritage: Contents
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Capital Gains Manual: Land: Furnished holiday lettings: contents
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Capital Gains Manual: Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): contents
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Capital Gains Manual: Land: Land valuation procedures: Introduction: contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations which must be referred to the Valuation Office Agency: contents
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Capital Gains Manual: Land: Land valuation procedures: Apportionments: Contents
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Capital Gains Manual: Land: Land valuation procedures: Basis of valuation: contents
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Capital Gains Manual: Land: Land valuation procedures: Form CG20 and valuation office procedures: contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations reported unagreed: contents
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Capital Gains Manual: Land: Land valuation procedures: Valuations of land outside the United Kingdom: contents
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Capital Gains Manual: Land: Land valuation procedures: contents
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Capital Gains Manual: Land: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Chattels: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Wasting assets: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Particular types of chattels and chattel valuations: contents
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Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: contents
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: Ownership of found objects including treasure: contents
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: Gains arising from the disposal of found objects: contents
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Capital Gains Manual: Chattels and other assets: Found objects and treasure trove: contents
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Capital Gains Manual: Chattels and other assets: European matters: contents
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Capital Gains Manual: Chattels and other assets: Foreign currency: contents
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Capital Gains Manual: Chattels and other assets: contents
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Technical Help
Updated terminology of the guidance and redacted the text so that it's visible to HMRC staff only.

published amendments

Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents
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Capital Gains Manual: Reliefs: Transfer of a business to a company: contents
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Capital Gains Manual: Reliefs: Disincorporation relief: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Summary: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Relief for losses on loans to traders: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Relief for payments under a guarantee: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Recovery following relief under TCGA92/S253: contents
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Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Introduction: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Assessments and payment of tax: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Reliefs and exemptions: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts before 14March 1989: contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts after 14March 1989: contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts and Inheritance Tax: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: valuations: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: general points: contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: recovering the gains: Contents
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Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: Introduction: Contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: Capital Gains Tax: Contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: Religious communities: Contents
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Capital Gains Manual: Reliefs: Charities and Capital Gains Tax: contents
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Capital Gains Manual: Reliefs: Registered trade unions: contents
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Capital Gains Manual: Reliefs: Retirement benefits schemes: contents
long title updated
Capital Gains Manual: Businesses: Goodwill and intellectual property rights: Goodwill and intellectual property rights: contents
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Capital Gains Manual: Businesses: Goodwill and intellectual property rights: Valuation of other assets: Contents
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Capital Gains Manual: Businesses: Goodwill and intellectual property rights: contents
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Capital Gains Manual: Businesses: Insurance: Introduction: Contents
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published amendments

Other Guidance
Correct redacted text
Update reference from TPQ to TPLP

published amendments

Reliefs: employee-ownership trusts: the new rules
Space inserted

published amendments

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement': circumstances in which requirement not infringed
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published amendments

Insolvency: introduction
Sentence added
Reliefs: employee-ownership trusts: glossary
Hyperlinks created
Reliefs: employee-ownership trusts: transitional provisions
Hyperlinks created
Reliefs: employee-ownership trusts: defining significant and controlling interests: further definitions
Hyperlinks created
Reliefs: employee-ownership trusts: defining significant and controlling interests
Hyperlinks created
Reliefs: employee-ownership trusts: identification of shares
Hyperlinks created
Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71: 'disqualifying events': in the next tax year following that in which the deemed disposal took place
Hyperlinks created
Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71
Hyperlinks created
Reliefs: employee-ownership trusts: 'disqualifying events': transitional rules
Hyperlinks created
Reliefs: employee-ownership trusts: 'disqualifying events': after the end of the next tax year following that in which there was a disposal by P of shares in C
Hyperlink amended
Hyperlinks created
Reliefs: employee-ownership trusts: 'disqualifying events': in the next tax year following that in which there was a disposal by P of shares in C
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement': calculating the 'participator fraction'
Hyperlink created
Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
Hyperlink created
Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition: circumstances in which the 'behaviour requirement' is not infringed
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition: circumstances in which the 'behaviour requirement' is not infringed
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'significant interest' condition
Hyperlink updated
Hyperlink created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement': circumstances in which requirement not infringed
Hyperlink created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement' and the 'equality requirement': 'excluded participator'
Hyperlink created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement' and the 'equality requirement': 'eligible employee'
Hyperlink created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement'
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': 'authorised transfer'
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
Hyperlink created
Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the 'trading requirement'
Hyperlinks created
Reliefs: employee-ownership trusts: conditions: the five 'relief requirements'
Hyperlinks created
Reliefs: employee-ownership trusts: claims
Hyperlinks updated

published amendments

Valuation: post transaction valuation checks: where to send form CG34
Updated address

published amendments

Employment-related securities: employee: employment income: convertible securities
Deletion of surplus full-stop

published amendments

Capital Gains Manual: update index
Title added

published amendments

Value shifting: outline for groups: scope of value shifting charge
Paragraph amended. Hyperlinks created
Losses: targeted anti-avoidance rule from 6 December 2006
Paragraphs amended
Value shifting: TCGA92 S30: method of adjustment
Paragraph amended. Hyperlinks created
Value shifting: TCGA92 S30: general
Wording updated. Hyperlinks created
Trustees' gains - TCGA92/S13
Reference to TCGA92/S92B removed. Hyperlink created
Settlor trusts: computations: personal losses: temporary non-residents: gains restricted
Reference to PT International, Bootle changed to Charities, Savings and International, Bootle Hyperlinks created
Charge on beneficiary of a non-resident - administration
Reference to PT International, Bootle changed to Charities, Savings and International, Bootle Hyperlink Created
Residence of trustees: Non-Resident Trusts responsibility
Reference to PT International, Bootle changed to Charities, Savings and International, Bootle. Hyperlinks created
Disposal of interests in settlements: after 18 March 1991
Reference to PT International, Bootle changed to Charities, Savings and International, Bootle Hyperlink created
Persons chargeable: on chargeable gains of others
Reference to PT International, Bootle changed to Charities, Savings and International, Bootle Hyperlinks created
Settlor trusts: non-resident trusts
Reference to PT International, Bootle changed to Charities, Savings and International, Bootle Hyperlinks created
Administration of TCGA92/S86
Reference to PT International, Bootle changed to Charities, Savings and International, Bootle

published amendments

Expenditure: allowable: cost of acquisition or creation
Spelling correction hyperlinks created
Private residence relief: only or main residence: two or more residences: right of nomination
Bullet point added Hyperlinks created
Private residence relief: only or main residence: meaning of residence
Judicial interpretation added Hyperlink created
Private residence relief: only or main residence: introduction: residence
Bullet point inserted Hyperlinks created
Schedule 7AA TCGA 1992: restrictions on capital losses: background
Paragraph updated Hyperlinks created
Anti-gain buying rules in FA 2006 - general
Last paragraph updated Hyperlinks created
New anti-loss buying rules in FA 2006 - general
Wording updated Hyperlinks created
Depreciatory intra-group dividends: TCGA92 S31A
Wording updated Hyperlink created
Value shifting: outline for groups: scope of value shifting charge
Paragraph amended. Hyperlinks created

published amendments

Capital Gains Manual: Reliefs: contents
Added contents page for employee ownership trusts
Gifts: when relief is available
Update links

published amendments

Chattels: particular assets which are chattels
Hyperlinks created
Introduction and computation: computation: cash basis for small businesses - capital gains aspects: exemption for disposals by persons using the cash basis
Hyperlinks created
Wasting assets: computation: example 2: using the T(2) formula
Summary inserted. Heading inserted. Hyperlinks created
Wasting assets: computation: example 1 using T(1)/L
Summery inserted. Hyperlinks created. Heading inserted.
Wasting assets: computation: using the T(2) formula
Summary inserted. Hyperlink created
Wasting assets: computation: allowable enhancement expenditure
Summary inserted Hyperlinks created
Wasting assets: computation: using the formula T(1)/L
Summary inserted. Hyperlinks created
Wasting assets: computation: allowable acquisition cost
Summary inserted. Hyperlinks created
Wasting assets: foreign trademarks
Page archived as now merged with CG76746
Wasting assets: UK registered trademarks
Page archived as now merged with CG76746
Wasting assets: trademarks
Page merged with CG76747 and CG76748. Hyperlinks created
Wasting assets: share warrants and other options
Hyperlink created Summary inserted
Wasting assets: settled property
Heading and hyperlink inserted
Wasting assets: leases of other assets
Page to be archived as content merged with CG76730
Wasting assets: leases
Long and short title updated. CG76740 merged with this page, CG76730. Heading inserted. Hyperlink created
Wasting assets: goodwill
Heading and hyperlink inserted
Wasting assets: franchises and licences
Heading and hyperlink inserted
Wasting assets: copyright
Heading and hyperlink inserted
Wasting assets: special rules
Hyperlinks updated
Wasting assets
Heading and short description added
Wasting assets: use in another person's business
Short title updated
Original contents of CG76722 moved to new page CG76721. New content for 'use in another person's business' inserted
Wasting assets: chattels: CGT exemption
Short title updated
Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Wasting assets: contents
Page added - CG76721

published amendments

Share identification rules for corporation tax: section 104 holding: disposals from the holding
To correct tables.
Valuation: unquoted shares: cases where a valuation has been applied without reference to SAV
Added metadata
Valuation: unquoted shares: what is to be valued and at what date?
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Valuation: unquoted shares: is a valuation required?
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Capital Gains Manual: Shares and Securities: Valuation of shares and securities: Valuation of unquoted shares: Valuation of Unquoted Shares & Securities
Added 'missing' first paragraph plus metadata
Shares and Securities: Valuation of shares and securities: Valuation of unquoted shares: Valuation: unquoted shares: market value rule
Added 'missing' first paragraph
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Valuation: quoted shares: use of Interactive Data (formerly Extel)
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Valuation: quoted shares and units in a Unit Trust: checking valuations
Update link to section on assets lost, destroyed or of negligible value plus added metadata
CG groups: transfers by election, current legislation (gains and losses accruing on or after 21 July 2009)
Update link to section on assets lost, destroyed or of negligible value plus added metadata
ETMD: division of a UK business: main conditions for section 140A to apply (3)
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Disposals by trustees: reliefs: gifts hold-over relief: restriction of set off of trust losses
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Partnership goodwill and negligible value claims
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Individuals: losses: Losses: set off from 2010-11 onwards: losses carried forward or carried back: example
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Valuation: post transaction valuation checks: the service
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Assets: checking valuations: relaxation of requirement to obtain valuation
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Expenditure: enhancement expenditure: example
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Compensation: destruction of buildings
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Compensation: asset lost or destroyed
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Capital sums derived from assets: interaction of sections 22 and 24 TCGA 1992
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Disposal of assets: deemed disposals
Update link to section on assets lost, destroyed or of negligible value plus added metadata
Disposal of assets: examples
Update link to section on assets lost, destroyed or of negligible value plus added metadata

published amendments

Personalised car number plates: registrations
Section archived, content merged with CG76923
Personalised car number plates: car number plates
Section archived, content merged with CG76923
Personalised car number plates: methods of acquisition
Section archived, content merged with CG76923
Personalised car number plates: background
Section archived, content merged with CG76923
Personalised car number plates: what is acquired
Revised content made up of CG76921, CG76922, CG76926 and CG76928. Added metadata.
Wasting assets: ships and other vessels
Content merged with CG76909. Page to be archived.
Wasting assets: yachts, ships and other vessels
Heading, sub headings inserted. CG76910 content merged here. Metadata added.
Wasting assets: railway locomotives
Hyperlink created. Added metadata.
Wasting assets: other road vehicles
Page archived as now merged with CG76906
Wasting assets: road vehicles
CG76907 merged with CG76906.
Heading, sub headings and new content added. Metadata added.
Wasting assets: shotguns
Contents revised. Added metadata.
Wasting assets: clocks and watches
Heading inserted. Metadata added.
Wasting assets: wines and spirits
Heading, sub headings and new content inserted. Metadata added.
Wasting assets: chattels which are wasting assets
Heading and new text inserted. Metadata added.
Chattels: books and magazines
Heading, sub headings and new content inserted. Added metadata.
Chattels: stamps
Heading, sub headings and new wording added. Metadata added.
Chattels: coins and bank notes
Hyperlink created
Heading inserted. New paragraphs added. Metadata added.
Chattels: models and toys
Heading, sub headings and new text inserted. Metadata added.
Chattels: medals
Sub headings and new paragraphs added. Metadata added.
Chattels: militaria
Sub headings and text - Chattels exemption and Wasting asset exemption added. Added metadata.
Chattels: antiques
Wording revised. Added metadata.
Chattels: mixed collections
Heading inserted. Final paragraph added. Hyperlink created. Added metadata.
Chattels: particular assets which are chattels
Heading inserted. Added metadata.

published amendments

Valuation: unagreed valuations: expert evidence
Content merged with CG77016. Page archived.
Valuation: unagreed valuations: report to Capital Gains Technical Group
Content merged with CG77016. Page archived.
Valuation: unagreed valuations: report by SAV
Content merged with CG77016. Page archived.
Valuation: unagreed valuations
Heading inserted. Content updated using CG77017, CG77018 and CG77019. Added metadata.
Valuation: what to include
Heading inserted. Added metadata.
Valuation: accepting valuations
Page archived as now merged with CG77001
Valuation: help from SAV: ships etc: animals
Page archived as now merged with CG77001
Valuation: moveable plant
Page archived as now merged with CG77001
Valuation: fixed plant
Page archived as now merged with CG77001
Valuation: post transaction valuation checks
Heading, sub headings and revised content inserted. Metadata added.
Valuation: help with valuations
Table amended
Heading, table and revised text inserted. Metadata added.
Private residence relief: deemed not a residence: residences in another territory - introduction
Further amendment required, page unpublished for now.

published amendments

Entrepreneurs’ Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6th April 2008 - deferred gains coming back into charge after 6th April 2008 - transitional rules
Addition of missing word - claim
Options: market value rule: Mansworth v Jelley: options exercised before 10 April 2003
Deletion of surplus letter
Entrepreneurs' Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6th April 2008 - deferred gains coming back into charge after 6th April 2008 - transitional rules - examples
Correction of title
Entrepreneurs' Relief: share exchanges etc involving QCBs before 6th April 2008 - deferred gains coming back into charge on or after 6th April 2008 - transitional rules - examples
Correction of title
Entrepreneurs' Relief: share exchanges etc involving QCBs: exchanges on or after 23 June 2010
Correction of title
Entrepreneurs’ Relief: shares or securities: Enterprise Management Investment Scheme shares
Correction of typing error
Entrepreneurs’ Relief: share exchanges etc involving QCBs: exchanges from 6 April 2008 to 22 June 2010
Correction of typing error
Entrepreneurs’ Relief - “disposal of part of a business”: meaning
Update of Capital Gains Technical Team name
Entrepreneurs’ Relief - calculation - restrictions on relief for “associated disposals”
Correction of date

published amendments

Capital allowances: deemed disposals and reacquisitions
Page archived. Content merged with CG15435
Capital allowances: wasting assets qualifying in part for: example
Page archived.
Capital allowances: wasting assets qualifying in part for
Page archived, contents merged with CG15445
Capital allowances: wasting assets qualifying for
Page archived, contents merged with CG15445
Capital allowances: wasting assets qualifying in part for: example
Content updated. Added metadata.
Capital allowances: wasting assets
Content updated. Added metadata.
Capital allowances: part-disposals
Content updated. Added metadata.
Capital allowances: part-disposals: example
Page archived.
Capital allowances: assets disposed of at a loss: example
Revised content. Added metadata.
Capital allowances: allowances which have been or may be made
Page archived, content now at CG15410.
Capital allowances made: meaning: plant and machinery
Page archived, content now at CG15415.
Capital allowances: relating to the disposal
Page archived, contents now at CG15410.
Capital allowances: asset acquired at capital allowance written down value
Page archived, content now at CG15425.
Capital allowances: assets disposed of at a loss
Hyperlink updated.
Content updated using CG15412 and CG15414. Added metadata.
Capital allowances: meaning of `renewals allowance'
Page archived, content merged with CG15405.
Capital allowances: meaning of
Page archived, contents merged with CG15405.
Capital allowances: plant and machinery
Page archived. Content merged with CG15400.
Capital allowances: computational changes
Page archived, content merged with CG15400
Capital Gains manual: introduction and computation: computation: capital allowances: contents
Page CG15405 inserted
Capital allowances: computational changes
Updated with content from CG15402. Added metadata.

published amendments

Capital Gains manual: introduction and computation: computation: capital allowances: contents
Updated table of contents to link to new pages
Capital allowances: wasting assets qualifying in part for: example
Correction of business use computation

published amendments

Roll-over relief: qualifying assets
Added asterisk to Class 7A Assets

published amendments

Companies and Groups of Companies: Groups of compaanies: The degrouping charge: mergers: handling
Who to send to updated
Clearance procedure aligned with general non-statutory clearnces.

published amendments

Companies and Groups of Companies: Groups of compaanies: The degrouping charge: mergers: handling
deleted obsolete ref to AAG

published amendments

Gifts: instalments: sale by donee
Amended wording
Combined pages (CG66540 and CG66541)
Gifts: instalments: liaison with Collector
Amended wording
Gifts: instalments: rules for payment
Changed wording
Gifts: instalments: what to do in such cases
Merged pages CG66542-4
Gifts: when instalments can be claimed
Amended part of text

published amendments

Capital Gains Manual: Shares and Securities: Valuation of shares and securities: Valuation of unquoted shares: Valuation of Unquoted Shares & Securities
Helpline number updated 2 August 2016

published amendments

Intellectual Property Rights: image rights: law of passing-off
Minor correction
Minor correction
Minor amendment
Closed comments
Intellectual Property Rights: assignment of "image rights"
Minor correction
Intellectual Property Rights: image rights: the Law of Passing-Off
Minor corrections
Intellectual Property Rights: image rights: introduction
Minor corrections
Intellectual Property Rights: image rights: Sports Club
Minor correction
Intellectual Property Rights: image rights: image rights in the UK
Minor corrections
Capital Gains Manual: Businesses: Goodwill and intellectual property rights: Goodwill and intellectual property rights: contents
Contents list updated
Update contents list
Assets disposed of: series of transactions: just and reasonable
Minor amendment to introduce cross references to the Corporate Intangibles Research and Development Manual.
Introduction and computation: computation: consideration for disposal: Apportionment when assets disposed of in a series of transactions
Minor amendment to add cross reference to CIRD Manual

published amendments

Technical Help
Removed references to SPT

published amendments

Capital Gains Manual: Land: contents
Sub page - CG73700C - added
Capital Gains Manual: Land: Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015: contents
Sub section - CG73700P - added
Sub section removed, to be placed within CG73700P
Charities: introduction: definitions
Typing error in first sentence corrected.
Death and Personal Representatives: Variation of the devolution of an estate: Variations following proceedings in the courts:Variations: estate: Court proceedings
Page amended to remove references to s.62(7) TCGA 1992 as it existed prior to Finance Act 2002.
Valuation of assets: ascertained values: other assets
Update of address that requests for information should be emailed to.

published amendments

Roll-over relief: part only of buildings used for trade
Changed all references to "business" to say "trade" to match legislation.
Gifts: gifts of business assets: how to obtain relief
Change "TMA70/S43(1)(a)" to "TMA70/S43(1)". The section does not have an "(a)" in it.
Gifts: gifts of business assets: form of claim
Changed reference to helpsheet IR295 to HS295

published amendments

Transfer of a business to a company: introduction and interaction with other reliefs
Inserted sentence about S162 not applying where partnerships incorporate into an existing corporate partner.
Gifts: to charities and certain other bodies
inserted reference to CG67501 for definition of a charity

published amendments

Individuals: contents
Added contents to short title

published amendments

Capital Gains Manual: Shares and Securities: Valuation of shares and securities: Valuation of unquoted shares: Valuation of Unquoted Shares & Securities
Wording and contact information updated

published amendments

Roll-over relief: land and buildings
Added two sentences about buildings on freehold land as depreciating assets.
Roll-over relief: depreciating assets: acquisition of further assets
Added sentence about S154 not extending time limit for claims.
Gifts: business assets: definitions
Updated to current legislation. Added section on applying for clearances
Roll-over relief: extension of time limit: compulsory acquisition: SP D6
Deleted final paragraph as since FA96 there is no difference between the date of disposal and the agreement of the compensation

published amendments

Introduction and computation: Annual exempt amount: Introduction: annual exempt amounts
Updated table with latest rates
Share identification rules for corporation tax: section 104 holding: disposals 30/11/93+: example
Dates in computation corrected. Layout of computation corrected.

published amendments

Settlor trusts: computations: personal losses: temporary non-residents: gains restricted
Duplicated word removed

published amendments

Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents
Sub page added - CG65070
Capital Gains Manual: Reliefs: Private residence relief: ownership period: introduction
Paragraph inserted at TCGA92/S223 (7A)
Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013: contents
Sub page - CG26810 - added
Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: contents
Sub page - CG26310 - added
Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: Arrival in and departure from UK: temporary non-residence: gains or losses excluded from TCGA92/S10A - year of departure 2012-13 or earlier
Hyperlinks created. Final paragraph amended.
Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: temporary non-residents: Arrival in and departure from UK: temporary non-residence: introduction
Hyperlinks inserted. Final sentence added.
Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: arrival in and departure from the UK: 2013-14 and later years - individuals becoming or ceasing to be resident in the UK - split years
Long title updated. A further bullet point added.
Entrepreneurs' Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6th April 2008 - deferred gains coming back into charge after 6th April 2008 - transitional rules - examples
Hyperlinks amended
Hyperlinks updated
Private residence relief: two or more residences: changes in rules from 6 April 2015: making elections
Short title amended
Private residence relief: deemed not a residence: residences in another territory: interaction with absence reliefs
Short title amended
Private residence relief: deemed not a residence: residences in another territory: day count
Short title amended
Hyperlinks amended
Private residence relief: deemed not a residence: residences in another territory: tax years
Short title amended
Hyperlink amended
Hyperlink updated
Private residence relief: deemed not a residence: residences in another territory: non-qualifying tax years
Short title amended
Private residence relief: deemed not a residence: residences in another territory - introduction
Short title amended
Further amendment required, page unpublished for now.
Capital Gains Manual: Reliefs: Private residence relief: Identification of the only or main residence: Contents
Sub pages added
Private residence relief: only or main residence: two or more residences: right of nomination
Heading format updated

published amendments

Page archived on 31 August 2016
Page to be archived, content merged with CG13096
Page archived on 31 August 2016
Page to be archived, content merged with CG13094
Page archived on 31 August 2016
Page to be archived, content merged with CG13090
Page archived on 31 August 2016
Page to be archived, now merged with CG13090
Page archived on 31 August 2016
Page to be archived, now merged with CG13090, .
Capital Gains Manual: Introduction and computation: occassions of charge: exchanges of assets: no cash adjustment: land: disposal proceeds and acquisition cost
CG13098 and CG13099 merged with this section
Capital Gains Manual: Introduction and computation: occassions of charge: exchanges of assets: examples 1 and 2
Spelling error corrected
CG13095 merged with this section
Companies and Groups of Companies: Groups of companies: Particular Aspects: loss restriction by reference to capital allowances
Updated links
Introduction and computation: rebasing to 31 March 1982: capital allowances
Updated links
Introduction and computation: indexation: examples for CG17350-17462: meaning of allowances that may be given
Updated link
Introduction and computation: computation: cash basis for small businesses - capital gains aspects: examples
Updated links
introduction and computation: computation: cash basis for small businesses - capital gains aspects: disposals made by persons after leaving the cash basis
Updated links
Introduction and computation: computation: cash basis for small businesses - capital gains aspects: exemption for disposals by persons using the cash basis
Update links
Introduction and computation: computation: consideration for disposal: Apportionment when assets disposed of in a series of transactions
Update links
Introduction and computation: chargeable assets: exemptions from the capital gains charge: currency in sterling, certain chattels, betting winnings
Updated links
Introduction and computation: indexation: more complicated computations from 6.4.88: capital allowances - restriction of losses
Updated links to CG15400+
Capital Gains Manual: Introduction and computation: occassions of charge: exchanges of assets: introduction: market value rule: compare with arm’s length transactions: liaison between HMRC offices
CG13091, CG13092 and CG13093 merged with this section.
Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments: "Received from the trustees" - case law
Text updated

published amendments

Transfer of assets: between husband and wife or between civil partners: living together: other points
Hyperlinks updated
Introduction and computation: occassions of charge: part-disposals: contents
CG12740 added to subpage list
archived pages removed from subpage list
Capital Gains Manual: Introduction and computation: occassions of charge: Part-disposals: no gain/no loss disposals
Text updated
Capital Gains Manual: Introduction and computation: occassions of charge: Part-disposals: formula for apportioning expenditure
Text updated
Capital Gains Manual: Introduction and computation: occassions of charge: part-disposals: general: what is the asset: part sold fraction of whole: expenditure only allowed once
Text updated with merged content from CG12733 and CG12734
Capital Gains Manual: Introduction and computation: occassions of charge: exchanges of assets: no cash adjustment: land: disposal proceeds and acquisition cost
Long title and short title updated
Hyperlink updated
Capital Gains Manual: Introduction and computation: occassions of charge: exchanges of assets: introduction: market value rule: compare with arm’s length transactions: liaison between HMRC offices
Long and short title updated
Hyperlink amended
Capital Gains manual: individuals: administration: Returns of chargeable gains
Text updated to remove mention of TMA70/S12
Company reconstructions: capital gains cost of shares acquired
Hyperlink updated
Page archived on 31 August 2016
page archived
Introduction and computation: occassions of charge: exchanges of assets: contents
Sub headings removed as pages now archived

published amendments

Investment clubs: Local office action
Edited to remove instruction to forward to Lynx House Portsmouth who no longer deal with these.

published amendments

Connected persons
Republished as doesn't appear to have transferred over to gov.uk correctly
Capital Gains manual: introduction and computation: computation: consideration for disposal: contents
Republished to attempt to fix broken link to CG14580 on gov.uk

published amendments

Connected persons
Image replaced with link

published amendments

Shares and Securities: Definitions and share issues: Stock Exchanges: Quoted/unquoted and listed/unlisted: Definitions: quoted and unquoted shares and securities: valuations
Hyperlinks created
Shares and Securities: Valuation of shares and securities: Valuation of unquoted shares: Valuation: unquoted shares: market value rule
Reference to CG59590 - CG59615, removed
Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Dwellings subject to ATED: administration of capital gains tax (CGT) charge under TCGS92/S2B
Address updated
Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures where there is more than one interested person: Valuation: more than one interested person: join in appeal
Long/short title amended. Main body updated
Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures where there is more than one interested person: Valuation: more than one interested person: join in appeal
Long title update and main body amended

published amendments

Transfer of a business to a company: conditions for relief: meaning of ‘business’
Major update to factors to consider when deciding if there is a "business" for incorporation relief.

published amendments

Companies and Groups of Companies: Groups of compaanies: The degrouping charge: mergers: handling
to make clear that CG Technical will advise rather than respond directly.
Mention of sending direct to CG Technical group omitted as now subsumed into general non-statutory clearance guidance.

published amendments

The degrouping charge: mergers: examples
Embedded images changed to links to allow page to publish to GOV.UK
Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: Targeted rules to prevent income to capital converter schemes by companies - informal clearances - the Anti-Avoidance Group
Wording updated - dealt with removed and initially handled inserted
The degrouping charge: companies leaving groups before 19 July 2011, applying the "associated companies" requirement
Embedded image changed to link to allow page to publish to GOV.UK
Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: Non-resident companies: reports
Reference to INTM60000 updated to INTM600070.
The degrouping charge: companies leaving groups on or after 19 July 2011, the sub-group exception
Embedded image changed to link to allow page to publish to GOV.UK
The degrouping charge: when a charge is triggered, special rules
Embedded image changed to link to allow page to publish to GOV.UK
The degrouping charge: introduction
Embedded diagrams converted to links to allow publish to GOV.UK

published amendments

Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: rates of charge
2016-17 rate changes
Trusts: outline of CGT for trusts: rates of tax
2016-17 rate changes
Vulnerable beneficiaries: introduction
2016-17 rate changes
UK resident beneficiary: tax year 2008-09 onwards
2016-17 rate changes
Non-resident beneficiary: tax years 2008-09 onwards
2016-17 rate changes
Assessment and procedures: trustees: rates
update for 2016/17 rates
Capital Gains Tax: rates of tax
minor qualification on companies
Update to reflect rate changes and upper rate gains

published amendments

Shares and Securities: Futures: list of recognised futures exchanges
Eurex Deutschland 2014-15 added to the table.

published amendments

Trustees: general
Spaces inserted
Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: deemed disposal
Spaces inserted
Annual exempt amount: exploitation: fragmentation
Spaces inserted

published amendments

Individuals: losses: Losses: set off from 2010-11
2016/17 rate changes
The charge to Capital Gains Tax
2016/17 rate changes
Introduction and computation: annual exempt amount: introduction: Annual exempt amount: general
2016/17 rate changes

published amendments

Entrepreneurs’ Relief: relevant business assets - exclusion of goodwill in certain circumstances from 3 December 2014
minor presentational changes
Amended title - CG reference duplicated
Capital Gains Manual: Reliefs: Entrepreneurs' Relief: contents
updated menu
Entrepreneurs’ Relief: relevant business assets
Amended following changes to Finance Acts 2015 and 2016.

published amendments

Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Dwellings subject to ATED: computation of gains and losses: general
Long title updated
Reference to CG73648 changed to CG73645
Entrepreneurs’ Relief: shares or securities: Enterprise Management Investment Scheme shares
Typo corrected

published amendments

Rates of tax: introduction
reference updated
update for 2016-17 rate changes and content from CG21200 merged
Capital Gains manual: individuals: rates of tax: contents
page removed
Rates of tax: from 23 June 2010 onwards: example
additional example
Rates of tax: from 23 June 2010 onwards: example including Entrepreneurs’ Relief
change in title
Rates of tax: from 23 June 2010 onwards: extending the basic rate band
change in titke
Rates of tax: from 23 June 2010 onwards: special cases
change in title
Rates of tax: transitional rules for 2010-11
change in title
Rates of tax: 2010-11: example of transitional rule: gains accruing before 23 June 2010
change in title
Rates of tax: 2010-11: example of transitional rule: temporary non-residence
change in title

published amendments

Value shifting: amount of value transferred
Arithmetic error corrected - 57.27% changed to 53.27%

published amendments

Private residence relief: letting: whole residence let for period
Updated examples.

published amendments

Computation: foreign tax and double taxation relief: tax credit relief
Chargeable replaced with payable
Partnerships: Partnerships, limited partnerships and limited liability partnerships
Text updated. Hyperlinks created.
Partnerships: contents: Statutory rules, Statements of Practice and SA Returns
Text updated. Hyperlinks inserted.

published amendments

Partnerships: Changes in fractional interests in partnership assets: SP D12: Sections 4, 6 and 7
Hyperlinks created
Partnerships: Partnership assets divided in kind among the partners: SP D12
Headings reformatted
Partnerships: Disposals of partnership assets: SP D12
Hyperlinks created
Partnerships: partnership assets and partners' interest in partnership: Fractional interests in partnership assets acquired in stages: SP D12: Section 11
Specific years removed and updated with Year 1 etc.
Partnerships: partnership assets and partners' interests in partnership: Valuation of a partner's fractional interest in a partnership asset: SP D12
2009 removed
Partnerships: partnership assets and partners' interests in partnership: Calculating a fractional interest in a partnership asset
Hyperlink created
Partnerships: partnership assets and partners' interests in partnership: Partnership assets
Hyperlink created
Partnerships: Statement of practice D12: summary
Hyperlinks created
Partnerships: Partners
Hyperlinks created
Partnerships: partnerships, limited partnerships and limited liability partnerships: Limited liability partnerships: roll-over relief and gifts hold-over relief
Hyperlinks created
Partnerships: partnerships, limited partnerships and limited liability partnerships: Limited liability partnerships: transfer of a partnership business to a LLP
Hyperlink created
Limited liability partnerships: statutory rules
Hyperlinks created

published amendments

Capital Gains Manual: Reliefs: Entrepreneurs' Relief: contents
ADDED CG64007
added CG64007
CG64007 added
Entrepreneurs’ Relief: relevant business assets - exclusion of goodwill in certain circumstances from 3 December 2014
new page reference added

2017

published amendments

Land: valuation: spouses or civil partners holding land in undivided shares
change title
amend references from 'husband and wife' to 'spouses'
Land: disposals: unascertainable deferred consideration: valuation
remove references to ICTA 88 and update address for Northern Ireland office
Land: disposals: unascertainable deferred consideration: example where part charged as income
remove references to ICTA 88
Land: disposals: unascertainable deferred consideration: part chargeable as capital gain
insert missing word
delete old statutory reference
Land: disposals: unascertainable deferred consideration: part chargeable as income
updating cross reference
deleted old statutory references
Land: disposals: unascertainable deferred consideration: first intention
update statutory references
Furnished holiday lettings: general
deleted references to Sch D
Land: valuation: introduction: land in Northern Ireland
update address
Land: valuation: Valuation Office Agency: no need to refer to
delete redundant reference to COP10
Land: valuation: land outside United Kingdom: procedure
delete redundant reference to Specialist PT
delete redundant reference to Specialist PT
Land: capital receipts chargeable to income tax
deleted out of date statutory reference

published amendments

Leases: part of premium chargeable as income: effect on CGT computation
delete and update references to Schedule A
Leases: part of premium chargeable as income: example
delete and update references to Schedule A
Leases: part of premium chargeable as property income
delete and update references to Schedule A
Capital Gains Manual: Land: Leases: Short leases and premiums as property income: contents
replace references to Sch A
Leases: sale and leaseback
add cross reference to PIM1226 and to ITTOIA and CTA
Leases: sale with right to reconveyance
delete references to ICTA88
Leases: insurance receipts: short leases
delete reference to ESC D1 which has been withdrawn
Leases: insurance receipts: short leases
delete references to ESC D1 which has been withdrawn
Leases: introduction: leases of land in the UK
delete reference to Schedule A

published amendments

Leases: part of premium chargeable as income: deemed premium: example
delete references to Sch A
Leases: property income: non-arm's length grant of lease: deemed premium
delete references to Sch A
Leases: property income: non-arm's length grant of lease: deemed premium
delete references to Sch A

published amendments

Entrepreneurs’ Relief: calculation of the relief - general
Correction of date

published amendments

Leases: grant of lease out of short lease: capital improvements by tenant
Update statutory and manual references.
Leases: grant of lease out of short lease: restriction of capital loss
Update statutory references
Leases: grant of lease out of short lease: restriction of capital loss
Update statutory and manual references. Delete references to Schedule A
Leases: capital loss arising on grant of short lease: restriction
Bring statutory and manual references upto date
Leases: grant of lease out of short lease: part of land sub-let
Delete references to Schedule A. Remove dates from examples
Leases: grant of lease out of short lease: part of land sub-let
Delete references to Schedule A
Leases: grant of lease out of short lease: sub-lease at higher rent
Remove dates from examples
Leases: grant of lease out of short lease: example 2
Delete references to Schedule A. Remove dates from examples
Leases: grant of lease out of short lease: example 1
Delete references to Schedule A. Remove dates from examples
Leases: grant of lease out of short lease: computation of gain
Delete reference to Schedule A. Add note re indexation
Leases: grant of lease out of short lease: example
delete dates from examples
Leases: grant of lease out of short lease: introduction
delete references to Schedule A. Add note re indexation.
Leases: example: grant of short lease out of freehold or long lease
delete ref to Schedule A
amended to reflect that the freehold reversion includes the right to future rent
Leases: grant of short lease out of freehold or long lease: allowable expenditure
delete ref to Schedule A
Leases: grant of short lease out of freehold or long lease
delete ref to Schedule A
Leases: freehold/long lease: example
change to reflect that the freehold reversion includes the right to future rent
Leases: freehold/long lease
revised to reflect that the freehold reversion includes the right to future rent

published amendments

Options: market value rule: effect of TCGA92/144ZA: options exercised on or after 10 April 2003
Paragraph updated
Paragraph inserted

published amendments

Shares and securities: Futures: artificial transactions in futures/options
Reference to CG14350 inserted
Share and securities: Futures: artificial transactions in futures/options: consequential adjustments
Reference to CG14350 inserted
Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example
Example updated
Annual exempt amount: example
Example updated
Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example
Example updated
Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example
Example updated
Outward domestication: disposals that do not cause recovery of the deferred charge
This corrects a mistake made when updating for Finance Act 2010 changes. The explanation and example now correctly refer to gains accruing to the company that makes the disposal to which S171 does not apply. That is company B in the example.
Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example
Example updated
Annual exempt amount: exploitation: liaison
Reference to EH214a updated to EM0755
Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: exploitation: asset splitting
Long title amended
Content at CG18171 and CG18172 now merged with this page
Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: exploitation: fragmentation
Spaces inserted
Content from CG18162 merged with this page
Introduction and computation: Annual exempt amount: Introduction: annual exempt amounts
Years 89/90, 90/91, 91/92, 92/93, 93/94 and 94/95 removed
Introduction and computation: computation: IT: disguised interest
Auto URL selected. No change to text.
Introduction and computation: annual exempt amount: introduction: Annual exempt amount: general
Content at CG18004 merged to this page
Introduction and computation: annual exempt amount: introduction: Annual exempt amount: quantum
Long title/short title updated
Annual exempt amount: exploitation
Long title/short title updated
Valuation: post transaction valuation checks: where to send form CG34
Address updated
Capital Gains manual: introduction and computation: computation: interaction with other taxes: contents
Page position moved
Page inserted - CG14350
Entrepreneurs’ Relief: shares or securities: personal company
Updated reference to OSC case

published amendments

Individuals: losses: Relief for losses: summary of rules: unused losses
Section updated
Individuals: Losses: assessment
Section updated
Individuals: losses: contents
Long title updated
Businesses: Goodwill and intellectual property rights: Goodwill and intellectual property rights: Goodwill: ownership of goodwill
Updated to specify 'of the 4th edition'
Valuation: post transaction valuation checks: where to send form CG34
First address updated

published amendments

Individuals: losses: Losses and annual exempt amounts: losses brought forward and losses of year of death
Hyperlinks created
Individuals: losses: Losses and annual exempt amounts
Section updated
Individuals: losses: Relief for losses: losses in year of death
Hyperlinks created
Individuals: losses: Relief for losses: example 3
Section updated
Individuals: losses: Relief for losses: examples 1 and 2
Section updated

published amendments

Individuals: losses: Losses: set off from 2010-11 onwards: example
Section updated
Individuals: losses: Losses: set off from 2010-11
Hyperlinks created

published amendments

Individuals: losses: contents
New page inserted - CG21555
Links to CG21531, CG21533, CG21543, CG21551 and CG21562 archived
Individuals: losses: Losses: set off from 2010-11 onwards: losses carried forward or carried back: example
Hyperlinks created
Individuals: losses: Losses: set off from 2010-11: limitations on loss set-off: example
Hyperlinks created
Individuals: losses: Losses: set off from 2010-11 onwards: limitations on loss set-off
Hyperlinks created

published amendments

Death and Personal Representatives: Liability to the date of death and procedures: Introduction
Section updated. Content from CG30321 - CG30351 merged here.
Death and Personal Representatives: Introduction to taxation consequences: Personal representatives and taxation
Section updated. Content from CG30301, CG30302 and CG30303 merged here.
Death and Personal Representatives: General introduction and background: contents
Sub page contents updated
Section contents updated
Section contents updated
Death and Personal Representatives: General introduction and background: Varying devolution of estates by court order
Section updated. Content at CG30281, CG30282 and CG30283 merged here.
Death and Personal Representatives: General introduction and background: Varying devolution of estate voluntarily
Section updated. Content at CG30271, CG30272 and CG30273 merged here.
Death and Personal Representatives: General introduction and background: Duties of personal representatives
Section updated. Content at CG30251, CG30252, CG30253 and CG30260 merged here.
Death and Personal Representatives: General introduction and background: Definitions
Section updated. Content at CG30241, CG30242 and CG30243 merged here.
Death and Personal Representatives: General introduction and background: Transfer of assets on death
Section updated. Content from CG30231 and CG30232 merged here.
Death and Personal Representatives: General introduction and background: Terminology used
Line deleted.
Section updated and content from CG30211 merged here.

published amendments

Death and Personal Representatives: Liability to the date of death and procedures: contents
Section contents updated
Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Donatio Mortis Causa: contents
Section content removed
Capital Gains Manual: Death and Personal Representatives: Liability to the date of death and procedures: Introduction: Contents
Section contents updated
Death and Personal Representatives: Liability to the date of death: Losses and annual exemption
Section updated. Content from CG30440 and CG30450 merged here
Death and Personal Representatives: Liability to the date of death: Liability to date/death: Donatio Mortis Causa
Section updated. Content at CG30401 - CG30413 merged here.
Death and Personal Representatives: Liability to the date of death: Assets of which the deceased was competent to dispose: Liability to date/death: deceased competent to dispose: Examples
Section updated. Content at CG30391 merged here
Death and Personal Representatives: Liability to the date: Assets of which the deceased was competent to dispose: Liability to date/death: deceased competent to dispose: introduction
Long title updated
Section updated. Content from CG30362, CG30363, CG30370 and CG30380 merged here

published amendments

Goodwill: disposals (including incorporations), part-disposals and deemed disposals
Hyperlink updated
Death and Personal Representatives: Personal representatives and their liabilities:Personal representatives: incidental expenses: Scotland: scale deductions
Section updated. Content from CG30581 and CG30582 merged here
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: incidental expenses: England: Wales: N Ireland
Section updated. Content at CG30571 - CG30573 merged here
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: incidental expenses
Section updated. Content at CG30561 merged here
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: solicitors expenses
Section updated. Content from CG30551, CG30582, CG30590 and CG30591 merged here
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: computing gains: normal rules apply
Long title updated and hyperlinks created
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: changes: single continuing body for CGT
Long title updated and hyperlinks created
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives
References to old manual pages removed

published amendments

Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: assessing gains: Examples
Section updated. Content from CG30641 merged here
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: who to assess: residence effects
Section updated. Content from CG30622 - CG30625 merged here
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: who to assess
Content updated
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: rates of charge
Content updated
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: annual exempt amount
Section updated. Content from CG30601 merged here

published amendments

Death and Personal Representatives: Personal representatives and their liabilities: contents
Archived pages removed from list
Entrepreneurs’ Relief: qualifying “associated disposals” - examples
Updated following FA15 and FA16 changes
Capital Gains Manual: Reliefs: Entrepreneurs' Relief: contents
Page added
Page added
Page added
Entrepreneurs’ Relief: qualifying “associated disposals” by individuals: disposals on or after 18 March 2015
Amend title
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: special personal representatives
Section updated. Content from CG30671 merged here.
Entrepreneurs’ Relief: qualifying “associated disposals” by individuals
Update following FA15 and FA16 changes
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: remittance basis not in administration period
Section updated
Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: residence/domicile status
Section updated. Content from CG30651 merged here

published amendments

Death and Personal Representatives: Distribution and vesting of assets: Personal representatives: ownership: when residue ascertained
Section updated. Content from CG30941 - CG30944 merged here
Death and Personal Representatives: Distribution and vesting of assets: Personal representatives: liability after distribution
Long title updated
Death and Personal Representatives: Distribution and vesting of assets: Personal representatives: beneficial ownership: Scotland
Long title updated
Death and Personal Representatives: Distribution and vesting of assets: Personal representatives: beneficial ownership: England/Wales
Content from CG30912 merged here
Death and Personal Representatives: Distribution and vesting of assets: Personal representatives: distribution of assets: introduction
Section updated. Content from CG30901 and CG30910 merged here
Death and Personal Representatives: Period of administration and ascertainment of residue: contents
Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: residue: executor’s year
Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: residue: providing funds
Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: how residue is ascertained
Section updated.
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: residue: late date
Hyperlinks created. Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: residue: early date
Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: necessary to establish if residue ascertained
Hyperlinks created. Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: transfers to legatees: no chargeable gain
Hyperlinks created, long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: sales: legatee only holds a chose in action
Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: sales: before residue is ascertained
Hyperlinks created. Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: acquire at market value
Hyperlinks created. Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: confusion over terminology
Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: extended period of administration
Long title updated
Death and Personal Representatives: Period of administration and ascertainment of residue: Personal representatives: period of administration
Hyperlinks created

published amendments

Death and Personal Representatives: Distribution and vesting of assets: contents
Archived pages removed from list

published amendments

Death and Personal Representatives: Legatees and their treatment: contents
Long title updated
Death and Personal Representatives: Legatees and their treatment: Disposals of legatees interest: contents
Section contents updated to remove archived pages - CG31201, CG31202, CG31211 and CG31212
Death and Personal Representatives: Legatees and their treatment: Disposals of legatees interest: Legatees: gifts interest in estate before assets vest
Page updated. Content from CG31211 and CG31212 merged here
Death and Personal Representatives: Legatees and their treatment: Disposals of legatees interest: Legatees: sells interest in estate before assets vest
Page updated. Content from CG31201 and CG31202 merged here
Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: contents
Section contents updated to remove CG31181, CG31182 and CG31191 as now archived
Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: Legatees: gains arising: no indexation allowance: certain xfer expenses
Long title updated. Hyperlinks created.
Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: Legatees: computing gains arising to: expenses of transfer
Page updated. Content from CG31191 merged here
Death and Personal Representatives: Legatees and their treatment: Computing gains arising to legatees: Legatees: computing gains arising to: normal rules apply
Page updated. Content from CG31181 and CG31182 merged here
Death and Personal Representatives: Legatees and their treatment: Acquisitions by legatees: contents
Section contents updated to remove CG31150, CG31160 and CG31170 as now archived
Chargeable assets: intangible assets: rights of action
Reference to CG31160 removed as now archived and replaced with CG31140
Assets: valuation: when is a valuation needed
Hyperlink updated
Private residence relief: ownership period: husband and wife or civil partners and legatees
Ref too CG31150 removed and updated with CG31140
Death and Personal Representatives: Legatees and their treatment: Acquisitions by legatees:Legatees: acquisitions: payments by legatees to personal representatives
Long title updated
Death and Personal Representatives: Legatees and their treatment: Acquisitions by legatees: Legatees: acquisitions: acquisitions by legatees
Page updated. Content from CG31150, CG31160 and CG31170 merged here
Death and Personal Representatives: Legatees and their treatment: Who is a legatee: contents
Long title updated
Death and Personal Representatives: Legatees and their treatment: Who is a legatee: Legatees: recipient under Donatio Mortis Causa is legatee
Long title updated. Hyperlinks created.
Death and Personal Representatives: Legatees and their treatment: Who is a legatee: Legatees: distinguishing personal representatives and trustees
Long title updated. Hyperlinks created
Death and Personal Representatives: Legatees and their treatment: who is a legatee: trustee as legatee
Long title updated. Hyperlinks created
Death and Personal Representatives: Legatees and their treatment: who is a legatee: legatee defined
Long title updated
Death and Personal Representatives: Distribution and vesting of assets: Personal representatives: ownership: when residue ascertained
Hyperlink updated
Bare trusts: examples: introduction
Reference to CG30901 removed as page now archived, updated with CG30900
Death and Personal Representatives: Distribution and vesting of assets: contents
Long title updated

published amendments

Separate settlements: appointments while estate in administration
Reference to CG31432 removed as page now archived. Replaced with CG31430
Death and Personal Representatives: Variation of the devolution of an estate: contents
Section contents updated - CG31430P removed as page now archived and replaced with CG31430
Variations: estate: deeds of appointment: power to appoint
Archiving reason text added
Death and Personal Representatives: Variation of the devolution of an estate: Variations: estate: deeds of appointment: power to appoint
Page updated. Content from CG31431 and CG31432 merged here
Death and Personal Representatives: Variation of the devolution of an estate: Outline:Varying devolution of estate: reference to a specialist office
Long title updated
Death and Personal Representatives: Variation of the devolution of an estate: Outline: Varying devolution of estate: methods of varying devolution
Page updated. Content from CG31411 merged here
Death and Personal Representatives: Variation of the devolution of an estate: Outline: Varying devolution of estate: introduction
Long title updated. Hyperlinks created.
Death and Personal Representatives: Liability to the date of death: Losses and annual exemption
Reference to TSEM7210 & 7214 removed as pages will be archived
Death and Personal Representatives: Non-trust life interests: Death: non-trust life interests: other interests
Long title updated
Death and Personal Representatives: Non-trust life interests: Death: non-trust life interests: leases for life
Long title updated. Hyperlink inserted
Death and Personal Representatives: Non-trust life interests: Death: non-trust life interests: Northern Ireland
Long title updated
Death and Personal Representatives: Non-trust life interests: Death: non-trust life interests: Scottish entails
Long title updated.
Death and Personal Representatives: Non-trust life interests: Death: non-trust life interests: Scottish proper liferents
Long title updated. Hyperlink created
Death and Personal Representatives: death: Non-trust life interests
Long title updated
Co.purchases own shares: general: introduction
Correction of CTM reference
Co.purchases own shares: covered by ICTA88 S219
Correction of CTM reference

published amendments

Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: contents
Section contents updated to remove CG31601 as page now archived
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: CGT effects: if conditions satisfied
Long title updated
Long title updated. Hyperlink created
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: identity of settlor
Long title updated
Long title updated. Hyperlink created.
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: conditions
Long title updated
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: CGT effects: if conditions not satisfied
Long title updated
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: documents
Long title updated
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: technical guidance
Long title updated. Hyperlinks updated
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: liaison with HMRC - Trusts and Estates IHT: local action
Long title updated. Hyperlinks created
Entrepreneurs’ Relief: qualifying disposals by individuals
Further update regarding LLP holding shares
Further update to include a note on jointly owned shares
General update and clarification of some points (look through rules, change of shareholding on day of disposal)
Roll-over relief: compulsory acquisition of land: authority exercising or having compulsory powers
Additional line on what constitutes an "authority exercising compulsory powers"
Entrepreneurs’ Relief: qualifying disposals by trustees
General updates for clarify and reference to 'throughout the period' in relation to be a QB
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: Variations: instruments of variation: will trusts
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: Variations: instruments of variation: legal effects
Long title updated. Hyperlink created.
Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: Variations: instruments of variation: general
Page updated. Content from CG31601 merged here.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Contents
Section contents updated to remove CG31460 and CG31471 as pages now archived
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: where not retrospective for CGT
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: checking with HMRC - Trusts and Estates IHT
Page updated to include Trusts and Estates. Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: documents
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: disclaimed assets
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: conditions not satisfied
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: conditions
Long title updated. Hyperlinks created.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: CGT: if conditions satisfied
Long title updated. Hyperlink created
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: limited interests disclaimed
Page updated. Content from CG31471 merged here.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer:Variations: estate: disclaimers: legal effects: absolute interests
Page updated. Content from CG31460 merged here.
Death and Personal Representatives: Variation of the devolution of an estate: Deeds of disclaimer: Variations: estate: disclaimers: general
Long title updated. Hyperlinks created.

published amendments

Death and Personal Representatives: Non-retrospective variations: contents
Section contents updated as CG31900P, CG31920P and CG32080P archived
Death and Personal Representatives: Non-retrospective variations: deleting trust
Page updated. Content from CG32090 merged here
Death and Personal Representatives: Non-retrospective variations: Assets still vested in personal representatives: contents
Long title updated. CG32010 removed from section contents as page now archived.
Death and Personal Representatives: Non-retrospective variations: action in assignee's office
Long title updated. Hyperlink created.
Death and Personal Representatives: Non-retrospective variations: action in legatee's office
Long title updated. Hyperlinks created
Death and Personal Representatives: Non-retrospective variations: liaison with other offices
Long title updated. Hyperlinks created.
Death and Personal Representatives: Non-retrospective variations: disposals not for valuable consideration
Page updated. Content from CG32010 merged here.
Death and Personal Representatives: Non-retrospective variations: assets still vested in PRs: valuation
Long title updated
Entrepreneurs’ Relief: disposal of part of a business, factors arising from case law
Some minor tidying up
Death and Personal Representatives: Non-retrospective variations: assets still vested in PRs
Long title updated
Death and Personal Representatives: Non-retrospective variations: assets still vested in PRs: assignees
Long title updated. Hyperlink created.
Death and Personal Representatives: Non-retrospective variations: assets still vested in PRs: hindsight
Long title updated
Death and Personal Representatives: Non-retrospective variations: variation made: valuable consideration
Long title updated
Death and Personal Representatives: Non-retrospective variations: assets vested in personal representatives
Long title updated. Hyperlinks created.
Entrepreneurs’ Relief: disposal of part of a business, discussion of case law
Change of reference to a part of a business needing to cease to needing to be able to carry on as a business
Entrepreneurs’ Relief - “disposal of part of a business”: meaning - case law continued
Minor simplification changes
Death and Personal Representatives: Non-retrospective variations: vested assets
Page updated. Content from CG31930 & CG31931 merged here.
Entrepreneurs’ Relief - “disposal of part of a business”: meaning - case law
Correction of formatting
Minor corrections to ease understanding
Capital Gains Manual: Death and Personal Representatives: Non-retrospective variations: Introduction: contents
Archiving reason text added
Entrepreneurs’ Relief - “disposal of part of a business”: meaning
General update and reference to sale of identical shops
Death and Personal Representatives: Non-retrospective variations: introduction
Page updated. Content from CG31910 merged here.
Death and Personal Representatives: Variation of the devolution of an estate: contents
Long title updated
Death and Personal Representatives: Variation of the devolution of an estate: variations: estate: sale of legatee's interest before assets vest
Long title updated. Hyperlinks created
Death and Personal Representatives: Variation of the devolution of an estate: Variations following proceedings in the courts: contents
Long title updated
Death and Personal Representatives: Variation of the devolution of an estate: Variations following proceedings in the courts:Variations: estate: Court proceedings
Section updated
Death and Personal Representatives: Variation of the devolution of an estate: Variations following proceedings in the courts: Variations: Inheritance (Provision for Family and Dependants) Act 1975
Long title updated. Hyperlinks created.
Entrepreneurs’ Relief: disposal of whole or part of business: conditions and disposal of assets after cessation of a business
syntax correction
Death and Personal Representatives: Variation of the devolution of an estate: Variations following proceedings in the courts: introduction
Long title updated. Hyperlink created

published amendments

Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets at death: only one valuation for IHT and CGT or CTCG
Long title updated. Hyperlinks created
Trusts and Capital Gains Tax: General introduction: Administration:Trusts: trustees' liabilities: administration
Long title updated. Hyperlinks created. Reference to TSEM page removed as now archived.

published amendments

Introduction and computation: occassions of charge: Disposal of assets: not treated as disposals
Long title updated. Hyperlinks created.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: contents
Section contents updated to remove archived pages - CG32261, CG32263, CG32266, CG32267, CG32268 and CG32269
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: unascertained values: assistance with valuations
Long title updated. Page updated.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: assistance with valuations
Long title updated. Content from CG32266, CG32267, CG32268 and CG32269 merged here.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: form of enquiry
Long title updated. Content from CG32261 and CG32263 merged here.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: liaison with Specialist PT- Trusts and Estate IHT
Long title updated. Hyperlinks created.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: unused IHT nil-rate band
Long title updated. Hyperlinks created
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: gifts with reservation
Long title updated. Hyperlinks created.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: sales shortly after death
Long title updated. Hyperlinks created.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: meaning of 'on the death'
Long title updated. Hyperlinks created.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: no value `ascertained' for IHT purposes
Long title updated. Hyperlink created.
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: IHT reliefs less than 100%
Long title updated
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: meaning of `ascertained'
Long title updated
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: consideration by Specialist PT-Trusts and Estates IHT
Long title updated
Long title updated
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: ‘probate values’
Long title updated

published amendments

Goodwill: death
Reference to CG30330 replaced with CG30320
Assets: principles of valuation: where collective valuation may apply
Reference to CG30330 updated with CG30320
Land: joint tenants
Reference to CG30330 updated with CG30320
Exemptions: personal compensation or damages
Reference to CG30330 updated with CG30320
Death and Personal Representatives: Contents
Long title updated. Section contents updated to remove CG3200P as section now archived
Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: contents
Long title updated
Death and Personal Representatives: Non-trust life interests: contents
Long title updated
Death and Personal Representatives: Introduction to taxation consequences: contents
Long title updated
Qualifying corporate bonds: death and personal representatives
Reference to CG30200 removed as page now archived. Replaced with CG30210

published amendments

Partnerships: partners joining or leaving a partnership: examples
Table reformatted
Page updated. Content from CG27650, CG27660 and CG27670 merged here
Partnerships: A new partner joins or an existing partner leaves: SP D12: Section 4
Long title and short title updated. Hyperlinks created
Partnerships: Changes in fractional interests in partnership assets: examples
Page updated. Content from CG27550 and CG27560 merged here
Partnerships: Changes in fractional interests in partnership assets: SP D12: Sections 4, 6 and 7
Long title and short title updated. Hyperlink created.

published amendments

Partnerships: Transfer of an asset to a partnership: SP D12: Section 5
Long title updated. Hyperlinks created.
Partnerships: Transfers not at arm’s length and connected persons rules: SP D12: Section 8
Page updated. Content from CG27840 merged here.
Partnerships: Partnership mergers: SP D12: Section 10
Page updated. Content from CG merged here.

published amendments

Disposal of assets: examples
Corrected page reference for the entire loss, destruction, dissipation or extinction of an asset

published amendments

Land: valuation: valuation office procedures: introduction
Link to VOA updated

published amendments

Share reorganisations: apportionment of cost: main rule
Explanation of where the "shortcut" method of apportioning cost following a reorganisation may be relevant.

published amendments

Entrepreneurs’ Relief: qualifying “associated disposals” by individuals: disposals on or after 18 March 2015
Deleting a repetition

published amendments

Substantial shareholdings exemption: introduction - interaction with other legislation
Republished to try and fix issue with 'next' button
Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption: contents
Page republished to try to fix error with 'next' and 'previous' buttons
Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary
Removed image and replaced it with a link so that the page can publish correctly

published amendments

Companies and Groups of Companies: Groups of compaanies: The degrouping charge: mergers: handling
Added reference to exchanges of tax rulings

published amendments

Shares and Securities: Valuation of shares and securities: Valuation of quoted shares: definition of market value
Added bulletin points.
Updated to take account of the use of the 'half up' method from 06/04/15