Summary

HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.

Contents

  1. CG10100
    Finding deleted or updated guidance
  2. CG10110
    About this manual
  3. CG10150
    Partial re-write of TCGA 1992
  4. CG10200C
    Introduction and computation: contents
  5. CG20220C
    Individuals: contents
  6. CG27000C
    partnerships: contents
  7. CG30200C
    Death and Personal Representatives: Contents
  8. CG33000C
    Trusts and Capital Gains Tax: contents
  9. CG40200C
    Companies and Groups of Companies: Contents
  10. CG50200C
    Shares and Securities: contents
  11. CG60201C
    Reliefs: contents
  12. CG68000C
    Goodwill and Intellectual Property Rights: contents
  13. CG69000C
    Insurance: contents
  14. CG70200C
    Land: contents
  15. CG76550C
    Chattels and other assets: contents
  16. CGAPP1P
    Appendices: contents
  17. CGINDEX
    Index page