CG14200C - Introduction and computation: computation: contents
INTRODUCTION AND COMPUTATION
Computation
Throughout this manual, all legislative references are to the Taxation of Chargeable Gains Act 1992 (“TCGA92”) unless otherwise stated.
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CG14200Pintroduction: contents
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CG14250Pdate of disposal: contents
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CG14300Pinteraction with other taxes: contents
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CG14480Pconsideration for disposal: contents
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CG14850Pdeferred consideration: contents
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CG15150Pexpenditure: contents
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CG15400Pcapital allowances: contents
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CG15500Assets held on 6/4/65
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CG15470Pcash basis for small businesses – capital gains aspects: contents
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CG15700Pcompensation: contents
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CG15800Plosses: contents