CGINDEX - Index page
Topic |
Area |
Page Number |
1965 holding |
Shares & Securities |
|
1982 holding |
Shares & Securities |
|
1982 rebasing |
1982 valuation |
|
Accrued Income Scheme |
Shares & Securities |
|
Annual exempt amount |
General |
|
Appropriations to and from stock in trade |
Reliefs |
|
Appropriations to and from trading stock |
Corporate Groups |
|
Assets derived from other assets |
1982 valuation |
|
ATED - Annual Tax on Enveloped Dwellings - Related Gains |
Land |
|
Authorised Investment Funds (AIFs) |
Companies |
|
Authorised Unit Trusts |
Companies |
|
Avoidance - Losses of Companies |
Losses |
|
Avoidance - Losses of Individuals |
Losses |
|
Bare trusts |
Trusts |
|
Bed and breakfasting - shares |
Shares & Securities |
|
Building societies |
Companies |
|
Buildings - Negligible value and destruction |
Land |
|
Business Asset Disposal Relief |
Reliefs |
|
Business Assets Rollover Relief |
Reliefs |
|
Capital allowances |
1982 valuation |
|
Capital contributions |
Companies |
|
Capital loss anti-avoidance rule (TAAR 1) |
Companies |
|
Capital sums derived from assets |
General |
|
Cashback |
General |
|
Charge on beneficiary |
Non-resident Trusts |
|
Charge on settlor |
Non-resident Trusts |
|
Chargeable Assets |
General |
|
Chargeable Persons |
General |
|
Chargeable Persons |
General |
|
Charities |
Reliefs |
|
Chattels |
Chattels |
|
Claims and elections |
General |
|
Clogged losses |
General |
|
Commercial Woodlands |
Land |
|
Common Investment Funds |
Companies |
|
Companies & groups |
Companies & groups |
|
Company reconstructions |
Shares & Securities |
|
Company reorganisations |
Corporate Groups |
|
Compensation payments |
General |
|
Compensation to Displaced Tenants |
Land |
|
Compulsory Acquisition of Land |
Reliefs |
|
Compulsory Purchase |
Land |
|
Computations |
General |
|
Conditional contracts |
General |
|
Connected persons |
General |
|
Consideration |
General |
|
Conversion of securities |
Shares & Securities |
|
Corporate Capital Loss Restriction |
Losses |
|
Date of disposal |
General |
|
Death & Personal Representatives |
Life Events |
|
Debts |
Chargeable Assets |
|
Debts, debts on a security |
Shares & Securities |
|
Deemed Disposal |
Disposals |
|
Deemed Not a Disposal |
Disposals |
|
Deep discount securities |
Shares & Securities |
|
Deferred Consideration & Overages |
Land |
|
Definition |
Corporate Groups |
|
Definition |
Shares & Securities |
|
Degrouping charge |
Corporate Groups |
|
Demergers |
Corporate Groups |
|
Depreciatory transactions |
General |
|
Depreciatory transactions |
Corporate Groups |
|
Destroyed assets |
General |
|
Disincorporation Relief |
Reliefs |
|
Disposals - Introduction |
Disposals |
|
Divorce and separation |
Life Events |
|
Domicile |
Residence & Domicile |
|
Dormant Asset Scheme |
General |
|
Double taxation relief |
General |
|
Double taxation relief |
General |
|
Employee Ownership Trusts |
Reliefs |
|
Employee share schemes |
Shares & Securities |
|
Employee shareholder shares |
Shares & Securities |
|
Enterprise Investment Scheme and Corporate Venturing Scheme |
Reliefs |
|
ESC-D33 |
Capital sums derived from assets |
|
European Tax Merger Directive |
Corporate Groups |
|
Exchange of assets |
General |
|
Exempt Persons |
Chargeable Persons |
|
Exemptions - Introduction |
Chargeable Assets |
|
Exit charges |
General |
|
Exit charges |
Companies |
|
Extended time limits |
Claims and elections |
|
Foreign Currency |
Foreign Currency |
|
Friendly societies |
Companies |
|
Furnished Holiday Lettings |
Land |
|
Futures |
Shares & Securities |
|
Gifts |
General |
|
Gifts |
Reliefs |
|
Gilt-edged securities |
Shares & Securities |
|
Goodwill |
Goodwill |
|
Groups |
Companies |
|
Hire purchases |
General |
|
Housing Associations |
Land |
|
Incentive payments from Financial Institutions |
General |
|
Income tax interaction |
General |
|
Income to Capital anti-avoidance rule (TAAR 3) |
General |
|
Incorporation Relief |
Reliefs |
|
Indexation |
General |
|
Indexation |
Corporate Groups |
|
Individuals |
Individuals |
|
Insolvency |
Companies |
|
Insurance & Life Assurance |
Insurance |
|
Intangible Assets |
Chargeable Assets |
|
Investment Trusts |
Companies |
|
Investors' Relief |
Reliefs |
|
Kink test |
1982 valuation |
|
Land |
Land |
|
Late claims |
Claims and elections |
|
Leases |
Land |
|
Life interests |
Trusts |
|
Limited Liability Partnerships |
Partnerships |
|
Local authorities |
Companies |
|
Local Constituency Land Rollover Relief |
Reliefs |
|
Location of Assets |
Situs |
|
Loss streaming |
Corporate Groups |
|
Losses |
General |
|
Losses on loans to traders and guarantees |
Reliefs |
|
Lost assets |
General |
|
Market value |
General |
|
Migration |
Companies |
|
Migration & exit charges |
General |
|
Mineral Leases & Royalties |
Land |
|
Mortgages |
General |
|
National Heritage |
Land |
|
Negligible value (& claims) |
||
No gain no loss |
Disposals |
|
No gain no loss |
1982 valuation |
|
Non-Resident Capital Gains |
Land |
|
Non-Resident Capital Gains Tax |
Land |
|
Non-resident Trusts |
Non-resident Trusts |
|
Occasions of charge |
General |
|
Oil & Gas |
Oil & Gas |
|
Open-ended Investment Companies (OEICs) |
Companies |
|
Options |
Chargeable Assets |
|
Part disposals |
Disposals |
|
Part disposals |
1982 valuation |
|
Part disposals |
Land |
|
Particular types of company or organisation |
Shares & Securities |
|
Particular types of transaction |
Shares & Securities |
|
Partnerships |
Partnerships |
|
Payment by instalments |
General |
|
Payment of CGT |
General |
|
Permanent establishment (foreign) of UK company |
Companies |
|
Permanent establishment (UK) of non-resident company |
Companies |
|
Post Transaction Valuation Checks |
Chattels |
|
Private Residence Relief |
Reliefs |
|
Probate valuations |
Valuation |
|
Qualifying Corporate Bonds (QCBs) |
Shares & Securities |
|
Quoted options |
Shares & Securities |
|
Rates of tax |
General |
|
Rebasing |
Corporate Groups |
|
Rebasing election |
1982 valuation |
|
Recovery of CT from shareholders |
Companies |
|
Registered societies |
Companies |
|
Relevant securities |
Shares & Securities |
|
Relief on Exchange of Joint Interests in Land |
Land |
|
Remittance basis |
Residence & Domicile |
|
Repudiation of concessional relief |
General |
|
Residence & Domicile |
Chargeable Persons |
|
Residence & Domicile |
Residence & Domicile |
|
Residence & migration |
Companies |
|
Residential Property Gains |
Land |
|
Retirement benefit schemes |
Reliefs |
|
Retirement Relief |
Reliefs |
|
Rights of action |
Capital sums derived from assets |
|
Rollover relief |
Corporate Groups |
|
Section 104 holding |
Shares & Securities |
|
Settlor benefit |
Trusts |
|
Share & Securities |
Chargeable Assets |
|
Share identification rules |
Shares & Securities |
|
Share identification rules for CGT |
Shares & Securities |
|
Share identification rules for CT |
Shares & Securities |
|
Share reorganisations |
Shares & Securities |
|
Shares & Securities |
Shares & Securities |
|
Shipping companies - Tonnage tax |
Companies |
|
Small part disposals |
1982 valuation |
|
Specific Assets |
Chattels |
|
Spouse and civil partner transfers |
General |
|
Statement of Practice D12 |
Partnerships |
|
Substantial shareholdings exemption (SSE) |
Shares & Securities |
|
Taper relief |
General |
|
Temporary non-residence |
Residence & Domicile |
|
Temporary residence |
Residence & Domicile |
|
Ten day rule |
Shares & Securities |
|
Time limits |
Claims and elections |
|
Trade Unions |
Reliefs |
|
Transfer of Shares to Share Incentive Plan |
Reliefs |
|
Transfers (no gain no loss) |
Corporate Groups |
|
Treasure |
Chattels |
|
Trusts |
Trusts |
|
UK Property Account |
Land |
|
UK Property Rich Collective Investment Vehicles |
Land |
|
Unauthorised Unit Trusts |
Companies |
|
Unit & Investment Trust |
Companies |
|
Valuation |
Shares & Securities |
|
Valuation |
Chattels |
|
Valuations |
Valuations |
|
Value shifting |
General |
|
Value shifting |
Corporate Groups |
|
Value shifting |
Shares & Securities |
|
Vaulation |
Land |
|
Venture Capital Trusts (VCTs) |
Companies |
|
Wasting Assets |
Chattels |
|