CG12730P - Introduction and computation: occasions of charge: part-disposals: contents
INTRODUCTION AND COMPUTATION
Occasions of charge
Part-disposals
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CG12730Capital Gains Manual: Introduction and computation: occassions of charge: part-disposals: general: what is the asset: part sold fraction of whole: expenditure only allowed once
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CG12731Capital Gains Manual: Introduction and computation: occasions of charge: part-disposals: formula for apportioning expenditure
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CG12735Capital Gains Manual: Introduction and computation: occassions of charge: Part-disposals: no gain/no loss disposals
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CG12740Capital Gains Manual: Introduction and computation: occassions of charge: Part-disposals: indexation allowance: restriction of losses – capital allowances: composite acquisition