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