CG13090P - Introduction and computation: occassions of charge: exchanges of assets: contents

INTRODUCTION AND COMPUTATION

Occasions of charge

Exchanges of assets

1. CG13090

   Exchanges of assets: introduction: market value rule: compare with arm’s length transactions: liaison between HMRC offices
2. CG13094

   Exchanges of assets: examples 1 and 2
3. CG13096

   Exchanges of assets: no cash adjustment: land: disposal proceeds and acquisition cost