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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
20 November 2024 - See all updates
  1. Back to contents
  2. CG10200C
  3. CG10700C

CG10700P - Capital Gains manual: introduction and computation: persons chargeable: summary: contents

  1. CG10702
    Persons chargeable: definition of a person
  2. CG10710
    Persons chargeable: on chargeable gains of others
  3. CG10720
    Persons chargeable: beneficial owner
  4. CG10730
    Persons chargeable: individuals
  5. CG10731
    Persons chargeable: partners
  6. CG10732
    Persons chargeable: trustees and personal representatives
  7. CG10740
    Persons chargeable: companies
  8. CG10741
    Persons chargeable: companies
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