CG18000P - Capital Gains manual: introduction and computation: annual exempt amount: introduction: contents

INTRODUCTION AND COMPUTATION

Annual exempt amount

Introduction

  1. CG18000
    Annual exempt amount: general
  2. CG18002
    Annual exempt amount: exploitation
  3. CG18003
    Annual exempt amount: quantum
  4. CG18010
    Annual exempt amount: qualifying persons: the main exemption
  5. CG18011
    Annual exempt amount: qualifying persons: the trust exemption
  6. CG18020
    Annual exempt amounts
  7. CG18030
    Annual exempt amount: losses
  8. CG18031
    Annual exempt amount: taxable amount: losses
  9. CG18033
    Annual exempt amount: taxable amount: cases involving losses and attributed gains: 1998-99onwards
  10. CG18034
    Annual exempt amount 1998-99onwards: losses of other years and attributed gains