CG15470P - Capital Gains manual: introduction and computation: computation: cash basis for small businesses – capital gains aspects: contents

INTRODUCTION AND COMPUTATION

Computation

Cash basis for small businesses - capital gains aspects

  1. CG15470
    Cash basis for small businesses – capital gains aspects: introduction
  2. CG15475
    Cash basis for small businesses – capital gains aspects: assets to which these rules apply
  3. CG15480
    Exemption for disposals by persons using the cash basis
  4. CG15485
    Disposals made by persons after leaving the cash basis
  5. CG15490
    Examples