CG73600P - Capital Gains Manual: Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Disposals from 6 April 2013 to 5 April 2019

Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED)

1. CG73600

   Dwellings subject to ATED: Introduction: Budget 2012
2. CG73601

   Dwellings subject to ATED: Introduction: ATED – general outline
3. CG73602

   Dwellings subject to ATED: Introduction: Capital gains tax charge – general outline
4. CG73610

   Dwellings subject to ATED: main statutory provisions
5. CG73611

   Dwellings subject to ATED: persons chargeable under TCGA92/S2B
6. CG73612

   Dwellings subject to ATED: persons chargeable: individuals etc with ‘indirect’ interests in residential property
7. CG73616

   Dwellings subject to ATED: disposals chargeable under TCGA92/S2B
8. CG73617

   Dwellings subject to ATED: relevant high value disposal: condition A – chargeable interest
9. CG73618

   Dwellings subject to ATED: relevant high value disposal: condition B – single-dwelling interest
10. CG73619

    Dwellings subject to ATED: relevant high value disposal: condition C – ATED charge
11. CG73620

    Dwellings subject to ATED: relevant high value disposal: condition D – the threshold amount
12. CG73625

    Dwellings subject to ATED: computation of gains and losses: general
13. CG73626

    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April 2013
14. CG73628

    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April 2013 - Example
15. CG73632

    Dwellings subject to ATED: computation of gains and losses: chargeable interests acquired after 5 April 2013
16. CG73634

    Dwellings subject to ATED: computation of gains and losses: chargeable interests acquired after 5 April 2013 - Example
17. CG73638

    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April 2013: para 5 election applies
18. CG73640

    Dwellings subject to ATED: computation of gains and losses: chargeable interests held on 5 April 2013: para 5 election applies -Example
19. CG73642

    Dwellings subject to ATED: computation of gains and losses: Rule for certain disposals to which both ATED-related CGT and Non-Resident CGT relate
20. CG73643

    Dwellings subject to ATED: computation of gains and losses: Rule for certain disposals to which both ATED-related CGT and Non-Resident CGT relate – examples
21. CG73645

    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved – general
22. CG73650

    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved – marginal relief for gains
23. CG73655

    Dwellings subject to ATED: how ATED-related gains/losses are charged/relieved – restriction on losses
24. CG73660

    Dwellings subject to ATED: interaction with TCGA92/S161 (assets appropriated to trading stock)
25. CG73665

    Dwellings subject to ATED: interaction with TCGA92/S185 (exit charge on company leaving the UK)
26. CG73667

    Dwellings subject to ATED: interaction with wasting assets rules
27. CG73669

    Dwellings subject to ATED: interaction with capital allowances
28. CG73670

    Dwellings subject to ATED: administration of capital gains tax (CGT) charge under TCGS92/S2B