CG76700P - Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Wasting assets: contents

CHATTELS AND OTHER ASSETS

Chattels and wasting assets

Wasting assets

1. CG76700

   Wasting assets
2. CG76706

   Wasting assets: special rules
3. CG76721

   Wasting assets: chattels: CGT exemption
4. CG76722

   Wasting assets: use in another person's business
5. CG76723

   Wasting assets: copyright
6. CG76724

   Wasting assets: franchises and licences
7. CG76725

   Wasting assets: goodwill
8. CG76730

   Wasting assets: leases
9. CG76740

   Wasting assets: leases of other assets
10. CG76744

    Wasting assets: settled property
11. CG76745

    Wasting assets: share warrants and other options
12. CG76746

    Wasting assets: trademarks
13. CG76747

    Wasting assets: UK registered trademarks
14. CG76748

    Wasting assets: foreign trademarks
15. CG76772

    Wasting assets: computation: allowable acquisition cost
16. CG76775

    Wasting assets: computation: using the formula T(1)/L
17. CG76777

    Wasting assets: computation: allowable enhancement expenditure
18. CG76780

    Wasting assets: computation: using the T(2) formula
19. CG76791

    Wasting assets: computation: example 1using T(1)/L
20. CG76792

    Wasting assets: computation: example 2: using the T(2) formula