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Updates: Capital Gains Manual

2024

24 June 2024 published amendments

Settlor trusts: computations: settlor becoming absolutely entitled

Page archived

30 January 2024 published amendments

Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'

link to CG67856 reintroduced and additions to guidance highlighting where the trust does not yet exist exceeding 2/5ths requirement would be an event that is not within the reasonable control of trustees.

23 January 2024 published amendments

UK property rich collective investment vehicles: Exemption election: Making the exemption election

Rob G Smith requested amendment to guidance - Andrew Burns notified too.

consent guidance updated for specific cases

Foreign currency: assets acquired or sold for currency

Update to confirm that HMRC does not provide a reference point for the exchange rate.

17 January 2024 published amendments

NRCG and the exemptions: Disposals from 6 April 2019: Other specific provisions

correct reference to FA19 now made.

Capital Gains Manual: update index

Page archived – Old legacy update page no longer required.

15 January 2024 published amendments

Residential Property gains

Clearer flagging of the different charging provisions and reporting requirements for CGT and Corporation Tax.

NRCG and the exemptions: Disposals from 6 April 2019: Introduction

Paragraph mentioning potential effects of the Corporate Capital Loss Restriction updated.

9 January 2024 published amendments

Share exchange: effect of TCGA92/S135: other consideration received

Link updated and example corrected.

2023

29 November 2023 published amendments

Capital Gains manual: introduction and computation: persons chargeable: summary: contents

Link to page CG10700 removed

27 November 2023 published amendments

Co.purchases own shares: capital treatment: Employee share schemes

Text amended to make it clear that all conditions in s1033 CTA10 need to be met for capital treatment. A couple of links added to make it clearer how to find out further information on 'irrecoverable' and 'RCAs'.

23 November 2023 published amendments

UK property rich collective investment vehicles: Transparency election: Effect of the transparency election on the CIV

update to reflect process to allocate UTRs to investors

Residential Property gains

Insertion of reference to the timing requirements for filing and payment of CGT on UK residential property disposals.

22 November 2023 published amendments

Capital distributions: introduction

Text amended to make it clearer when a distribution is declared.

Several pages have been merged together.

Capital distributions: definitions

Page archived as merged with CG57800.

2 November 2023 published amendments

Valuation Office Agency procedures

guidance updated and redaction applied

guidance updated and redacted

3 August 2023 published amendments

Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations: the shareholder TCGA92/S136: contents

archived page deleted

Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations Share exchange: contents

archived pages deleted

2 August 2023 published amendments

Company reconstructions: shareholder: TCGA92/S136: introduction

heading changed

heading font changed

1 August 2023 published amendments

Company reconstructions: shareholder: TCGA92/S136: introduction

guidance updated

Company reconstructions: shareholder: TCGA92/S136: company office

Page archived

Page archived

Share exchange: TCGA92/S135: procedure

guidance updated

redacted email address

14 July 2023 published amendments

Oil exploration and exploitation: Large Business Oil & Gas Sector

Updating details of team to be referred to.

10 July 2023 published amendments

Private residence relief: ownership period: spouses or civil partners and legatees

guidance updated

Share exchange: anti-avoidance: clearance procedure

guidance updated

Company reconstructions: TCGA92/S137 prevents TCGA92/S136 from applying

guidance updated

Company reconstructions: anti-avoidance provisions

guidance updated

Company reconstructions: company: TCGA92 S139: anti-avoidance provisions and clearance procedure

guidance udpated

Share exchange: TCGA92/S135: anti-avoidance provisions apply

guidance updated

Share exchange: TCGA92/S135: procedure

guidance updated

Page archived

Page archived

Share exchange: Share exchanges involving non-UK incorporated close companies

Page archived

Page archived

Share exchange: TCGA92/S135: company office

Page archived

Page archived

6 July 2023 published amendments

UK property rich collective investment vehicles: Exemption election: Reporting requirements

guidance updated

15 June 2023 published amendments

Capital payments - accommodation – to 5 April 2017

guidance updated

9 June 2023 published amendments

Investors’ Relief: Meaning of receiving value

Table reformatted

Minor reformatting

18 May 2023 published amendments

Reliefs: Introduction and Order of Reliefs

guidance updated

Capital Gains Manual: Reliefs: contents

CG60201p deleted and replaced with CG60201

Order of reliefs

page archived

page unpublished

Capital Gains Manual: Reliefs: Introduction: contents

page archived

page unpublished

Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: Claims received before a return is due

team address redacted

17 May 2023 published amendments

Intellectual Property Rights: copyright

Minor formatting update for accessibility

15 May 2023 published amendments

Groups: rebasing: elections out of kink test: takeovers: time limits

grammatical errors updated

2 May 2023 published amendments

Capital Gains manual: introduction and computation: indexation: history and introduction: contents

republished page

20 April 2023 published amendments

Capital allowances: wasting assets qualifying for

page republished

Capital allowances: part-disposals: example

page republished

Capital Gains manual: introduction and computation: computation: capital allowances: contents

page CG154510 added

page CG14521 added

page CG15453 added

Capital allowances: wasting assets qualifying in part for: example

page repubished

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disapplying the ‘appropriate connection’

guidance updated

Part 2 - Submitting returns through the CGT on UK Property Account: Introduction

guidance udpated

“Report and pay the tax” section of the return submitted through the CGT on UK Property Account: Enter losses and exemptions

guidance updated

17 April 2023 published amendments

Expenditure: enhancement expenditure

republished

Intellectual Property Rights: copyright

Republished

Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents 

CG73999p deleted

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disapplying the ‘appropriate connection’

republished

UK property rich collective investment vehicles: Exemption election: Qualifying conditions (TCGA92/SCH5AAA/para13)

republsihed

UK property rich collective investment vehicles: Genuine Diversity of Ownership

Page archived

page unpublished

Securities: Accrued Income Scheme: general

guidance updated

Contingent liabilities: the effect of TCGA92 S49

republished

Deferred consideration: ascertainable: claims that consideration is irrecoverable

republished page

Years before 2008-09 - unmatched capital payments - example 1

guidance updated

11 April 2023 published amendments

Rebasing to 31/3/82: examples

Tables reformatted

6 April 2023 published amendments

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disapplying the ‘appropriate connection’

Guidance updated

UK property rich collective investment vehicles: Exemption election: Qualifying conditions (TCGA92/SCH5AAA/para13)

guidance updated

Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents 

page CG73999P deleted

page republished

Expenditure: enhancement expenditure

republished

Intellectual Property Rights: copyright

Republished

4 April 2023 published amendments

Intellectual Property Rights: copyright

Guidance update

30 March 2023 published amendments

Capital Gains Manual: Shares and Securities: Valuation of shares and securities: Valuation of unquoted shares: Valuation of Unquoted Shares & Securities

link updated

29 March 2023 published amendments

Intellectual Property Rights: copyright

guidance updated

Expenditure: enhancement expenditure

Guidance updated

Deferred consideration: ascertainable: claims that consideration is irrecoverable

An example of when the claim time limit runs from added to the page following feedback

Contingent liabilities: the effect of TCGA92 S49

Updated the page and added an example of how the time limit applies following feedback

28 March 2023 published amendments

Expenditure: enhancement expenditure

guidance updated

guidance updated

guidance updated

Further explanation of scope of final part of S38(1)(b) TCGA.

27 March 2023 published amendments

Expenditure: enhancement expenditure

Clarification of the scope of the final part of S38(1)(b) TCGA 1998.

Clarification of the scope of the final part of S38(1)(b) TCGA 1998.

Clarification of the scope of the final part of S38(1)(b) TCGA 1998.

formatted page

page reformatted

23 March 2023 published amendments

Valuation Office Agency procedures

Guidance updated

13 March 2023 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Agents

Guidance updated

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Trusts

Guidance updated

10 March 2023 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start

Guidance updated

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Trusts

guidance updated

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Personal representatives and capacitors

guidance updated

guidance updated

Part 2 - Submitting returns through the CGT on UK Property Account: The “Before you start” section of the return submitted through the CGT on UK Property Account

guidance updated

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Non-UK residents

guidance updated

7 March 2023 published amendments

Private residence relief: dependent relative: sole residence

guidance updated

Private residence relief: dependent relative: at 5 April 1988: conditions

guidance updated

27 February 2023 published amendments

Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets

pages deleted

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Reliefs and exemptions: ContentsGifts and Capital Gains Tax: Exemptions and No Gain/No Loss

page removed

16 February 2023 published amendments

Contingent liabilities: the effect of TCGA92 S49

Clarify the date from which S43 TMA 1970 applies to the claim

15 February 2023 published amendments

Capital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures: Rates: Contents

guidance update

Rates of tax: introduction

link updated

Trusts: outline of CGT for trusts

guidance updated

13 February 2023 published amendments

Capital Gains Tax: rates of tax – before 6 April 2016

guidance updated

Capital Gains Tax: contents

page added

Capital Gains Manual: Land: contents

CG73550 added to page

3 February 2023 published amendments

Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities

More comprehensive guidance on share identification for "relevant securities" for CGT purposes added in response to customer feedback.

2 February 2023 published amendments

Gifts and Capital Gains Tax: introduction

broken links updated

26 January 2023 published amendments

Private residence relief: non residential use: part of house used for business

Guidance updated

Absolute entitlement: part of trust fund: land in Ireland

guidance updated

25 January 2023 published amendments

Private residence relief: non residential use: part of house used for business

Link to CG64760 created

20 January 2023 published amendments

Rebasing to 31/3/82: elections: introduction

guidance updated

16 January 2023 published amendments

Quoted options to subscribe for shares, traded and financial options: losses

guidance updated

Share exchange: TCGA92/S135: procedure

hyperlinks udpated

2022

23 November 2022 published amendments

Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Introduction

page links updated

links updated

17 November 2022 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Repayments

guidance updated

guidance udpated

ETMD: anti avoidance provisions: clearance procedure

information redacted

16 November 2022 published amendments

Share exchange: anti-avoidance: clearance procedure

redacted information

formatting updated

10 November 2022 published amendments

Part 2 - Submitting returns through the CGT on UK Property Account: Complex and Miscellaneous Scenarios

guidance udpated

Guidance udpated

31 October 2022 published amendments

Location of assets: types of asset (2): shares and securities etc

Updated to note the effective extinction of bearer securities of UK companies.

27 October 2022 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Agents

guidance updated

heading updated

18 October 2022 published amendments

Capital distributions: definitions

Page reformatted

12 October 2022 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Making a payment

Guidance updated

10 October 2022 published amendments

Business Asset Disposal Relief: qualifying disposals by trustees

Updated to reflect recent Court of Appeal decision.

7 October 2022 published amendments

NRCG and the exemptions: Disposals from 6 April 2019: Interactions with exit charges: Deemed disposals on exiting the UK

Explanation of the operation of S187B TCGA corrected - it provides for deferral of the gain UNLESS an election is made. Out thanks to the adviser who spotted the error.

6 October 2022 published amendments

Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: Targeted rules to prevent income to capital converter schemes by companies - Informal clearances - Contacting HMRC

guidance update

hyperlink updated

hyperlink updated

hyperlink updated

Guidance updated

guidance updated

4 October 2022 published amendments

“Report and pay the tax” section of the return submitted through the CGT on UK Property Account: Enter losses and exemptions

guidance updated

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Repayments

guidance updated

29 September 2022 published amendments

Valuation Office Agency procedures

link update for VOA

Part 2 - Submitting returns through the CGT on UK Property Account: Complex and Miscellaneous Scenarios

guidance updated

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account

hyperlink updated

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Non-UK residents

hyperlink updated

5 September 2022 published amendments

Transfer of a partnership business and CG reliefs: entrepreneurs’ relief, “roll-over” relief and gift “holdover” relief: SP D12: Section 14

guidance updated

19 August 2022 published amendments

Land: legal and beneficial interests in land

guidance updated

17 August 2022 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start

guidance updated

8 August 2022 published amendments

Partial re-write of TCGA 1992

links updated

Bed and breakfasting: shares and securities

links updated

2 August 2022 published amendments

Private residence relief: periods of absence: conditions

guidance updated

18 July 2022 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start

guidance updated

Part 2 - Submitting returns through the CGT on UK Property Account: The “Before you start” section of the return submitted through the CGT on UK Property Account

guidance updated

Part 3 - CGT on UK Property Account and Self Assessment: Individuals – General approach

guidance updated

29 June 2022 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Trusts

Guidance updated

Administration of TCGA92/S86

guidance updated

Charge on beneficiary of a non-resident - administration

guidance updated

22 June 2022 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account

page added

16 June 2022 published amendments

Introduction and computation: occasions of charge: capital sums derived from assets: contents

page added

13 June 2022 published amendments

Definitions: recognised stock exchanges

guidance updated

Definitions: recognised stock exchanges: London stock exchange: history: the Alternative Investment Market

Page archived

Page archived

Definition: recognised stock exchanges: other markets: Tradepoint, virt-x, SWX Europe, PLUS

Page archived

Page archived

1 June 2022 published amendments

Part 2 - Submitting returns through the CGT on UK Property Account: Complex and Miscellaneous Scenarios

guidance updated

26 May 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

page archived

page unpublished

Part 3 - CGT on UK Property Account and Self Assessment: Trusts and Personal Representatives of Estates – general approach

text linked to anchor

anchor issue fixed

25 May 2022 published amendments

Non-resident companies: non-resident group

heading updated

Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held

republished

24 May 2022 published amendments

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account

published

Part 3 - CGT on UK Property Account and Self Assessment

published

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start

published

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Individuals

published

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Agents

draft

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Trusts

published

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Personal representatives and capacitors

published

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Non-UK residents

published

Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Making a payment

published

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance - Contents

published

published

Appendices: contents

guidance updated

20 May 2022 published amendments

Disposal of assets: Dormant Assets Scheme

link updated

hyperlinked

Introduction and computation: occassions of charge: disposal of assets: contents

page added

19 May 2022 published amendments

Private Residence Relief: deemed not a residence: residences in another territory: interaction with absence reliefs

Guidance updated

18 May 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

guidance updated

guidance updated

10 May 2022 published amendments

Private residence relief: availability of relief

guidance updated

Private residence relief: final period exemption

guidance updated

9 May 2022 published amendments

Substantial shareholdings exemption: anti-avoidance rule - further guidance

short title changed

republished

Private Residence Relief: deemed not a residence: residences in another territory: interaction with absence reliefs

Guidance updated

4 May 2022 published amendments

Private residence relief: realising gain: conversion into flats - example 2

calculation updated

6 April 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

guidance updated

31 March 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

Guidance updated

30 March 2022 published amendments

Transfer of assets: between spouses or between civil partners: separation, divorce or dissolution: value of consideration where date of disposal is after Final Order, decree absolute, or after the date dissolution is made final

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: jurisdiction of the courts

guidance updated

17 March 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

spelling error updated

10 March 2022 published amendments

Capital gains group definition: what is a group?

quote marks altered

7 March 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

tables added

3 March 2022 published amendments

Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: Claims received before a return is due

guidance updated

24 February 2022 published amendments

Quoted options to subscribe for shares: issue with share reorganisation: example

sum updated

11 February 2022 published amendments

Capital Gains Manual - recent changes

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Recent changes

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Recent changes

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Recent changes

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Capital Gains Manual - recent changes

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recent changes

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Recent changes

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Capital Gains Manual - recent changes

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Capital Gains Manual: update index

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10 February 2022 published amendments

Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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Page archived – Old legacy update page no longer required.

Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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Recent changes

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Capital Gains Manual - recent changes

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Page archived – Old legacy update page no longer required.

Capital Gains Manual - Recent changes

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Capital Gains: recent changes

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Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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Recent changes

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Capital Gains Manual: recent changes

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Manual: recent changes

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Recent changes

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Capital Gains Manual: recent changes

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Capital Gains Manual: recent changes

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1 February 2022 published amendments

BADR: disposal of part of a business, factors arising from case law

guidance updated

Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents

page 64036 added

BADR : Introduction and legislation

guidance updated

BADR: Dilution elections where relevant share issue is on or after 6 April 2019

guidance updated

25 January 2022 published amendments

Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT

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Page deleted

Gifts: Inheritance Tax: Finance Act 2004 changes: gifts to settlor-interested settlements and settlements that become settlor-interested: outline

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee is settlor-interested settlement immediately after disposal

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: relevant individual has interest in settlement immediately after disposal: intermediate gifts

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee becomes settlor-interested settlement before hold-over relief is obtained

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Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained

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Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "relevant disposal", "clawback period", "material time"

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Gifts: Inheritance Tax: claw back of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement

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Gifts: Inheritance Tax: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule

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Gifts: Inheritance Tax: gifts to certain settlements: information power

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Gifts: Inheritance Tax: allowing hold-over relief

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Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts Subject to Inheritance Tax

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24 January 2022 published amendments

Gifts: Inheritance Tax: other gifts exempt from Inheritance Tax

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Gifts: Inheritance Tax: where to find help and cases of doubt

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Gifts: Inheritance Tax: Relief for Inheritance Tax paid

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Gifts: Inheritance Tax: Relief for Inheritance Tax paid: hold-0ver claims under section 165 TCGA 1992

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21 January 2022 published amendments

Gifts: Inheritance Tax: disposals qualifying for relief: outline

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Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax

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Gifts: Inheritance Tax: potentially exempt xfers

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Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline

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Gifts: Inheritance Tax: accumulation/maintenance trusts

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Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts

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20 January 2022 published amendments

Gifts: business assets: qualifying corporate bonds

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Gifts: assets used in a trade: trade and non-trade use

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Gifts: business assets: non-trade use

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Gifts: business assets: buildings and structures

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Gifts: business assets: agricultural property

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Gifts: agricultural property: liaison with Specialist PT - IHT (formerly CAR - IHT and before that the Capital Taxes Office)

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Gifts: agricultural property: hope/development value

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Gifts: trading/holding cos of trading groups: non-business assets

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Gifts: non-business assets: definition

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Gifts: non-business assets: restricting relief

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Gifts: transfer of a business to a company: section 165 relief

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Gifts: exchange for shares

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Gifts: exchange for shares

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Gifts: exchange for shares

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Gifts: example

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Gifts: transfer of goodwill at nominal consideration

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Gifts: transfer of goodwill at nominal consideration

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Gifts: computation: allowing hold-over relief

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Gifts: computation: how to compute the held-over gain

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Gifts: computation: examples

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Gifts: computation: outright gift

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Gifts: computation: partial gift

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Gifts: computation: part trade use of asset

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Gifts: disposal of shares: non-business chargeable assets

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19 January 2022 published amendments

Gifts: gifts of business assets: introduction

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Gifts: gifts of business assets: when relief available

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Gifts: gifts of business assets: when relief not available

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Gifts: gifts of business assets: how to obtain relief

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Gifts: gifts of business assets: form of claim

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Gifts: gifts of business assets: late claims

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Gifts: gifts of business assets: late claims

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Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee is settlor-interested settlement immediately after disposal

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Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement immediately after disposal

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Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement before hold-over relief is obtained

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Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed

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Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained

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Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained

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Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"

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Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property

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Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "relevant disposal", "clawback period", "material time"

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Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement

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Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments

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Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule

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Gifts: Finance Act 2004 changes: gifts to certain settlements: information power

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Gifts: business assets: qualifying for relief

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Gifts: business assets: definitions

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Gifts: business assets: assets used in trade: trustees

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18 January 2022 published amendments

Gifts of land to housing associations: definition of housing association

page unpublished

Page deleted.

Page deleted.

13 January 2022 published amendments

Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents

page ref incorrect

pages added to content page

Capital Gains Manual: Reliefs: contents

page added

page updated

page updated

page updated

Appropriations from stock in trade

Page archived

Page archived, renumbered

Appropriations to stock in trade

Page archived, renumbered to CG67900.

Page archived, renumbered to CG67900.

Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents

Page archived, renumbered to CG67900P.

Page archived, renumbered to CG67900P.

Capital Gains Manual: Goodwill and Intellectual Property Rights: contents

page updated

11 January 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

formatting

anchors set

10 January 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

html error rectified

guidance updated

7 January 2022 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

guidance updated

republished

2021

22 December 2021 published amendments

Appendix 17 - Draft guidance on the Corporate Capital Loss Restriction

Adding additional detail on commencement provisions for companies writing BLAGAB.

21 December 2021 published amendments

Private residence relief: dependent relative: introduction

guidance updated

Private residence relief: dependent relative: amount of relief

guidance updated

Private residence relief: dependent relative: introduction

Guidance updated

Private residence relief: dependent relative: who is a relative?

guidance updated

Private residence relief: dependent relative: incapacitated by old age

guidance updated

Private residence relief: dependent relative: incapacitated by infirmity

guidance updated

Private residence relief: dependent relative: mother or spouse's mother

guidance updated

Private residence relief: dependent relative: husband and wife and civil partners

Guidance updated

Private residence relief: dependent relative: rent free

guidance updated

Private residence relief: dependent relative: rent free: payments made

guidance updated

Private residence relief: dependent relative: rent free: transfer from

guidance updated

Private residence relief: dependent relative: rent free: interest in

guidance updated

Private residence relief: dependent relative: sole residence

Guidance updated

Private residence relief: dependent relative: at 5 April 1988: conditions

guidance updated

Private residence relief: dependent relative: at 5/4/88: transitional

guidance updated

Page archived

Private residence relief: dependent relative: at 5/4/88: sole residence

page archived

Page archived

Private residence relief: dependent relative: at 5/4/88: qualifying

page archived

Page archived

Private residence relief: dependent relative: rent free: financial help

page archived

Page archived

Private residence relief: dependent relative: rent free: asset splitting

page archived

Page archived

Private residence relief: dependent relative: rent free: xfer from

page archived

Page archived

Private residence relief: dependent relative: rent free: payments made

page archived

Page archived

Private residence relief: dependent relative: rent free: payments made

page archived

Page archived

Private residence relief: dependent relative: introduction

page archived

Page archived

Capital Gains Manual: Reliefs: Private residence relief: Residence provided for a dependent relative: Contents

pages removed

17 December 2021 published amendments

Introduction and computation: occassions of charge: specific types of compensation payment: contents

page added

16 December 2021 published amendments

CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance

Anchors updated

Anchors added

anchors updated

Anchors updated

15 December 2021 published amendments

Residence and migration: non-resident companies with no UK permanent establishment

Guidance update

Appendices: contents

page added

29 November 2021 published amendments

Capital Gains Manual: Reliefs: Retirement benefits schemes: contents

page added

page updated

Retirement benefits schemes: exempt approved schemes

page archived

page archived

Retirement benefits schemes: funds approved under ICTA88 S608

page archived

page archived

Retirement benefits schemes: exemption: other funds

Page archived

page archived

Retirement benefits schemes: exemption: local authorities

page archived

Page archived

Capital Gains Manual: Introduction and computation: occasions of charge: part-disposals: formula for apportioning expenditure

guidance updated

Retirement benefits schemes: non-approved funds

Page archived

Page archived

Retirement benefits schemes: sickness, death and retirement benefits

Page archived

Page archived

Retirement benefits schemes: self-employed persons

Page archived

Page archived

Retirement benefits schemes: commutation of pension after retirement

Page archived

Page archived

19 November 2021 published amendments

Losses: loans to traders: refusal of claims prior to 6 April 1996

title updated

Page archived

Page archived

Losses: loans to traders: refusal of claims made before 6 April 1996

Page archived

Page archived

Pension Schemes: disposal of an asset

guidance updated

Pension Schemes: Lump sums receivable

Guidance updated

Pension Schemes: Life policy assigned

guidance updated

15 November 2021 published amendments

Reliefs: Replacement of Business Assets (Roll-over Relief): Time Limit for Reinvestment

remove link to archived page

21 October 2021 published amendments

Futures: income or CG: CG treatment

formatting and links updated

19 October 2021 published amendments

Compensation: assets damaged/destroyed: introduction

guidance update

Compensation: asset not lost or destroyed

indents updated

indents updated

Capital Gains manual: introduction and computation: computation: compensation: contents

cg15701 added to page

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: introduction

guidance udpate

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: negligible value

Guidance update

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: date of deemed disposal/reacquisition

guidance updated

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: How to make a negligible value claim

Guidance updated

occasions of charge: assets lost/destroyed/negligible value: Buildings and Structures

guidance updated

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: quoted shares

guidance updated

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: unquoted shares

guidance updated

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: practical considerations

guidance updated

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: involuntary transfers

guidance updated

13 October 2021 published amendments

Capital distributions: rights issue: computation

formatting issues for .gov rectified

Persons chargeable: beneficial owner

hyperlinks updated

8 October 2021 published amendments

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

Reference to loss removed from final bullet. Detail within linked material at CG69200.

7 October 2021 published amendments

Gifts: business assets: non-trade use

republished

republished

30 September 2021 published amendments

Private residence relief: separation, divorce or dissolution of civil partnership: spouse or civil partner transferring interest

guidance updated

22 September 2021 published amendments

Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules

hyperlinks updated

formatted

Compensation: displaced tenants: agricultural tenancies

Content added to cover new 2021 rules for Scottish agricultural tenancies

20 September 2021 published amendments

Losses: loans to traders: qualifying loans

Guidance updated

15 September 2021 published amendments

Relief for Gifts of Business Assets: The Donee

Update to reflect amendment to section 167 by FA 2021

10 September 2021 published amendments

Gifts: business assets: buildings and structures

page unpublished

Gifts: business assets: non-trade use

page unpublished

7 September 2021 published amendments

Securities: debts: general points: bundle of rights

guidance updated

Securities: debts: general points: bundle of rights

Page archived, content merged with CG53495.

Page archived, content merged with CG53495.

Securities: debts: general points: bundle of rights

Page archived, content merged with CG53495.

Page archived, content merged with CG53495.

Securities: debts: general points: payments under guarantee

guidance updated

Securities: debts: general points: payments under guarantee

Page archived, content merged with CG53500.

Page archived, content merged with CG53500.

Securities: debts: general points: payments under guarantee

Page archived, content merged with CG53500.

Page archived, content merged with CG53500.

Capital Gains Manual: Shares and Securities: Securities: debts: contents

page restructured

Life insurance policies/deferred annuities: computation of gain: disposals from 9 April 2003: interaction with Income Tax: example

guidance updated

27 August 2021 published amendments

Debts which are not debts on a security: introduction

page reviewed

Debts which are not debts on a security: original creditor

page reviewed

Debts which are not debts on a security: original creditor: losses

page reviewed

Debts not debts on a security: foreign currency bank accounts

page reviewed

Debts not debts on a security: subsequent creditor

page reviewed

Debts not debts on a security: subsequent creditor: losses

page reviewed

Debts not debts on a security: subsequent creditor: companies

page reviewed

grammar updated

Debts not debts on a security: settled property when created

page reviewed

Securities: debts: general points: situation of the debt

page reviewed

Securities: debts: general points: satisfied by acquisition of property

page reviewed

Debts: satisfied by acquisition of property: disposal by debtor

page reviewed

Debts: debt satisfied by acquisition of property: disposal by creditor

page reviewed

Debts: satisfied by acquisition of property: acquisition by creditor

page reviewed

Debts: satisfied by acquisition of property: Section 251(3) adjustment

page reviewed

Debts: satisfied by acquisition of property: example

page archived

page archived

Debts: satisfied by issuing shares or securities

page reviewed

Debts: satisfied by issuing shares or securities: share reorganisations

page reviewed

Debts: satisfied by issuing shares or securities: conversion of securities

page reviewed

Debts: satisfied by issuing shares or securities: share exchanges

page reviewed

Securities: debts: company purchase of own debentures

page reviewed

Securities: debts: substitution of debtor

page reviewed

Qualifying corporate bonds: general background

page reviewed

Qualifying corporate bonds: statutory history

page reviewed

Qualifying corporate bonds: general definition

page reviewed

Qualifying corporate bonds: exemption

page reviewed

Qualifying corporate bonds: definition - securities that can qualify

page reviewed

Qualifying corporate bonds: definition - normal commercial loan

page reviewed

Qualifying corporate bonds: definition - expressed and redeemable in sterling

page reviewed

Qualifying corporate bonds: definition - expressed and redeemable in sterling: examples

page reviewed

25 August 2021 published amendments

UK property rich collective investment vehicles: Exemption election: Making the exemption election

Guidance updated

UK property rich collective investment vehicles: Corporate feeder vehicles wholly owned by institutional investors

Guidance updated

Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance

Page archived, content now in main manual.

Page archived, content now in main manual.

Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: supplementary draft guidance

Page archived, content now in main manual.

Page archived, content now in main manual.

23 August 2021 published amendments

Remittance basis: election for foreign losses to be allowable: TCGA92/S16ZA

reformatted

Losses: allowable losses

grammatical error rectified

12 August 2021 published amendments

Capital Gains Manual: Shares and Securities: Securities: debts: contents

page reviewed

Securities: debts: what is a debt?

page reviewed

Securities: debts: what is a debt: secured debts

republished

Securities: debts: what is a debt: documentation

page reviewed

Securities: debts: introduction: what is a debt?

guidance updated

Securities: debts: capital gains treatment of debts

Page reviewed

Securities: debts: CG treatment of debts: - gilt-edged securities

page reviewed

Securities: debts: CG treatment of debts: security: QCBs

page reviewed

republished

Securities: debts: CG treatment of debts: - other debts

page reviewed

Securities: debts: layout of instructions

hyperlinked and republished

Securities: debts: definition of debt on a security

guidance updated

Securities: debts: definition of debt on a security

page archived

grammar error updated

page archived

Debt on a security: Tax Case guidance

page reviewed

Debt on a security: W T Ramsay Ltd v CIR

page reviewed

Debt on a security: House of Lords decision: marketability

page republished

Debt on a security: essential characteristics of

Page reviewed

Debt on a security: essential characteristics of: held as an investment

page reviewed

Debt on a security: essential characteristics of: sold at a profit

page reviewed

Debt on a security: essential characteristics of: structure of permanence

page reviewed

republished

Debt on security: essential characteristics of: repayment at short notice

page reviewed

Debt on security: essential characteristics of: events of default

page reviewed

Debt on security: when conditions satisfied

page reviewed

Debt on security: when conditions satisfied: changes in terms

page reviewed

Debt on security: exchange gains

page reviewed

Debt on security: documentation

Page reviewed

Debt on security: loan stock or similar security

page reviewed

Debt on security: loan accounts

page reviewed

Debt on security: other debts deemed to be securities

page reviewed

Other debts deemed to be securities: debts acquired on share exchanges

page reviewed

Other debts deemed to be securities: debts acquired on share exchanges

page reviewed

Other debts deemed to be securities: loan relationships of companies

page reviewed

Other debts deemed to be securities: loan relationships of companies

page reviewed

Other debts deemed to be securities: excluded indexed securities

page reviewed

Debt on security: debts on a security: general

page reviewed

Debts which are debts on a security: losses: disposals: connected persons

page reviewed

10 August 2021 published amendments

Land: law of Property Act 1925 Land held on 'trust for sale'

page archived

page archived

9 August 2021 published amendments

Insurance: introduction

Guidance updated

Insurance: capital redemption policies

Grammar updated

Insurance: insurance companies

Guidance updated

Insurance: risks of damage/loss/depreciation of assets

Guidance updated

Insurance: risks of damage/loss/depreciation of assets

spacing errors corrected

Insurance: Chargeable Events legislation

Page reviewed

Insurance: Chargeable Events legislation

Page reviewed

Insurance: capital redemption policies

page reviewed

Insurance: insurance agencies

page reviewed

Life insurance policies/deferred annuities: TCGA92/S210: introduction

page reviewed

Life insurance policies/deferred annuities: when are the rights conferred 'chargeable assets'

page reviewed

Life insurance policies/deferred annuities: how are gains exempted

page reviewed

Life insurance policies/deferred annuities: meaning of 'interest' in rights

page reviewed

Life insurance policies/deferred annuities: disposals of policies and contracts

page reviewed

Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9 April 2003: exclusions from the exemption

page reviewed

Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9 April 2003: exclusions from the exemption: actual consideration

page reviewed

Life insurance policies/deferred annuities: exemption for second hand policies: disposals from 9 April 2003: exclusions from the exemption: example of interests derived directly and indirectly

page reviewed

Life insurance policies/deferred annuities: exemption for second hand policies: disposals before 9 April 2003

page reviewed

Life insurance policies/deferred annuities: computation of gains

page reviewed

Life insurance policies/deferred annuities: computation of gain: disposals from 9 April 2003 interaction with Income Tax

page reviewed

Life insurance policies/deferred annuities: computation of gain: disposals from 9 April 2003: interaction with Income Tax: example

page reviewed

Life insurance policies/deferred annuities: compensation for mis-sold life insurance policies

page reviewed

Payments made under life insurance policies linked to unit trusts

page reviewed

Insurance agents: general

page reviewed

Procedure agreed with representatives of insurance agents

page reviewed

Insurance agents: computations under agreed procedure

page reviewed

Insurance agents: date of disposal

page reviewed

Insurance agents: example

page reviewed

Insurance agents: indexation allowance and rebasing

page reviewed

Insurance agents: `Book' held on 31/3/82: rebasing election

page reviewed

Insurance agent: `Book' held 31/3/82: no rebasing election

page reviewed

Insurance agents: valuations

page reviewed

6 August 2021 published amendments

Trusts: outline of CGT for trusts

broken link updated

Private residence relief: periods of absence

page republished

Options: cash-settled options: treatment of grantor

Links updated

Options: example: call option

Links updated

Options: example: put option

links updated

2 August 2021 published amendments

Capital Gains Manual: Introduction and computation: occasions of charge: part-disposals: formula for apportioning expenditure

spelling error updated

Private residence relief: separation, divorce or dissolution of civil partnership: spouse or civil partner transferring interest

Guidance updated

26 July 2021 published amendments

Land: tenants in common

removing reference to CG70504 as that page is being archived

23 July 2021 published amendments

Private residence relief: dependent relative: introduction

Page reviewed

hyperlinked

Private residence relief: dependent relative: amount of relief

Page reviewed

Private residence relief: dependent relative: introduction

page reviewed

Private residence relief: dependent relative: introduction

Page reviewed

Private residence relief: dependent relative: who is a relative?

page reviewed

Private residence relief: dependent relative: incapacitated by old age

page reviewed

Private residence relief: dependent relative: incapacitated by infirmity

Page reviewed

Private residence relief: dependent relative: mother or spouse's mother

Page reviewed

Private residence relief: dependent relative: husband and wife and civil partners

Page reviewed

Private residence relief: dependent relative: rent free

Page reviewed

Private residence relief: dependent relative: rent free: payments made

page reviewed

Private residence relief: dependent relative: rent free: payments made

page reviewed

Private residence relief: dependent relative: rent free: payments made

page reviewed

Private residence relief: dependent relative: rent free: transfer from

page reviewed

Private residence relief: dependent relative: rent free: xfer from

page reviewed

Private residence relief: dependent relative: rent free: interest in

page reviewed

Private residence relief: dependent relative: rent free: asset splitting

page reviewed

Private residence relief: dependent relative: rent free: financial help

page reviewed

Private residence relief: dependent relative: sole residence

page reviewed

Private residence relief: dependent relative: at 5 April 1988: conditions

page reviewed

Private residence relief: dependent relative: at 5/4/88: qualifying

page reviewed

Private residence relief: dependent relative: at 5/4/88: sole residence

page reviewed

Page reviewed

Private residence relief: dependent relative: at 5/4/88: transitional

page reviewed

19 July 2021 published amendments

Death and Personal Representatives: Liability to the date of death: Losses and annual exemption

guidance updated

15 July 2021 published amendments

Definitions: depositary receipts

"depository" changed to "depositary" where more appropriate and to assist in searching.

13 July 2021 published amendments

Private residence relief: change in use

typo updated

Private residence relief: realising gain: conversion into flats

Guidance update

Private residence relief: separation, divorce or dissolution of civil partnership: jurisdiction of the courts

Guidance update

Private residence relief: purpose of realising gain: introduction

Page reviewed

Private residence relief: purpose of realising gain

Page reviewed

Private residence relief: purpose of realising gain: trade

Page reviewed

Private residence relief: purpose of realising gain: S517M ITA07

Page reviewed

Private residence relief: purpose of realising gain: trading

Page reviewed

Private residence relief: purpose of realising gain: application

Page reviewed

Private residence relief: purpose of realising gain: expenditure

Page reviewed

Private residence relief: realising gain: restriction

page reviewed

Private residence relief: realising gain: superior interest

page reviewed

Private residence relief: realising gain: acquisition of freehold

Page reviewed

Private residence relief: realising gain: conversion into flats - example 1

page reviewed

Private residence relief: realising gain: conversion into flats - example 2

page reviewed

Private residence relief: settled property: introduction

page reviewed

Private residence relief: settled property: what is settled property?

Page reviewed

Private residence relief: settled property: express trusts

Page reviewed

Private residence relief: settled property: entitlement to occupy under the terms of an express trust

Page reviewed

Private residence relief: settled property: express trusts for minor children

Page reviewed

Private residence relief: settled property: implied trusts

page reviewed

Private residence relief: settled property: common intention constructive trusts: is there an express trust?

page reviewed

Private residence relief: settled property: common intention constructive trusts: presumption that beneficial ownership follows legal ownership

Page reviewed

Private residence relief: settled property: common intention constructive trusts: basic conditions

page reviewed

Private residence relief: settled property: common intention constructive trusts: establishing common intention

page reviewed

Private residence relief: settled property: common intention constructive trusts: common intention must normally exist at the time the property was acquired

page reviewed

Private residence relief: settled property: common intention constructive trusts: look for evidence of an agreement before considering conduct

page reviewed

Private residence relief: settled property: common intention constructive trusts: common intention - practical issues

page reviewed

Private residence relief: settled property: common intention constructive trusts: detriment

page reviewed

Private residence relief: settled property: common intention constructive trusts: nature of interest

page reviewed

Constructive trusts: other types of constructive trust

page reviewed

Constructive trusts: relationship with proprietary estoppel

page reviewed

Private residence relief: rules for disposals made on or after 10 December 2003: trustees

page reviewed

Restriction of private residence relief: trustees: claim for gift hold-over relief made on or before claim for private residence relief

Page reviewed

Restriction of private residence relief: trustees: claim for gift hold-over relief made after claim for private residence relief

Page reviewed

Restriction of private residence relief: trustees: claim for gift hold-over relief is revoked

Page reviewed

Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8

Page reviewed

Private residence relief: settled property: disposals on or after 10 December 2003: property affected by claim for gift hold-over relief: example

Page reviewed

Private residence relief: settled property: disposals on or after 10 December 2003: transitional provisions: example

Page reviewed

Private residence relief: settled property: disposals on or after 10 December 2003: settlements for the maintenance of historic buildings - exception to the general rules

Page reviewed

Private residence relief: settled property: notice by trustees

Page reviewed

Private residence relief: settled property: religious communities

Page reviewed

Private residence relief: personal representatives

Page reviewed

5 July 2021 published amendments

Administration: introduction: losses

Page Arcjhived

hyperlinked

hyperlinked

page archived

Losses: quantification of loss accruing in SA years

de archived to hyperlink

hyperlinked

page archived

2 July 2021 published amendments

Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Furnished Holiday Lettings

Guidance updated

25 June 2021 published amendments

Transfer of a partnership business and CG reliefs: entrepreneurs’ relief, “roll-over” relief and gift “holdover” relief: SP D12: Section 14

incorrect link updated

18 June 2021 published amendments

Private residence relief: separation, divorce or dissolution of civil partnership: computation of gains

guidance update

15 June 2021 published amendments

Capital Gains Manual: Reliefs: Losses on loans to traders (including payments under a guarantee): Relief for losses on loans to traders: contents

republished

7 June 2021 published amendments

Substantial shareholdings exemption: introduction - the exemptions available

hyperlinks updated

Substantial shareholdings exemption: introduction - interaction with other legislation

hyperlinks updated

Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares

hyperlinks updated

Substantial shareholdings exemption: the exemptions available - the subsidiary exemption for assets related to shares

hyperlinks updated

Substantial shareholdings exemption: the exemptions available - the subsidiary exemption where the conditions for the main exemption were previously met

hyperlinks updated

Substantial shareholdings exemption: the exemptions available – Qualifying Institutional Investors

hyperlink updated

Substantial shareholdings exemption: the exemptions available - application of exemption in priority to no disposal rules

hyperlinks updated

Substantial Shareholdings exemption and Share Reorganisations

hyperlink updated

Substantial shareholdings exemption: anti-avoidance rule - identification and handling of cases

hyperlinks updated

Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption

hyperlinks updated

Substantial shareholdings exemption: interaction with other legislation - negligible value claims

page reviewed

Substantial shareholdings exemption: interaction with other legislation - reorganisation involving held over gain - section 116(10) TCGA 1992

hyperlinked

Substantial shareholdings exemption: interaction with other legislation - recovery of postponed charge - section 140(4) TCGA 1992

page reviewed

Substantial shareholdings exemption: interaction with other legislation - appropriation of asset to trading stock

page reviewed

Substantial shareholdings exemption: interaction with other legislation - recovery of held-over gain - section 165 TCGA 1992

page reviewed

Substantial shareholdings exemption: interaction with other legislation - degrouping - time of deemed disposal and reacquisition

hyperlinked

Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election

page reviewed

Share valuation: 1982 holding of unquoted shares general rules

guidance updated

Share valuation: 1982 holding of unquoted shares: part disposals

page reviewed

Share valuation: 1982 holding of unquoted shares: shares held on 06/04/65

page reviewed

Share valuation: 1982 holding of unquoted shares: shares reorganisations

hyperlinked

Share valuation: 1982 holding of unquoted shares: no gain/loss transfers

page reviewed

Retirement relief

hyperlinked

3 June 2021 published amendments

Substantial shareholdings exemption: introduction - brief summary of basic structure and meaning of general terms used

hyperlink updated

Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary

hyperlinks updated

Substantial shareholdings exemption: interpretation - trade

guidance updated

Substantial shareholdings exemption: interpretation - twelve month period

guidance updated

Substantial shareholdings exemption: interpretation - interest in shares

guidance updated

Substantial shareholdings exemption: interpretation - asset related to shares

page reviewed

Substantial Shareholdings Exemption: Qualifying Institutional Investors

page reviewed

Substantial shareholdings exemption: introduction - the legislation

Guidance updated

Substantial shareholdings exemption: introduction - the commencement provisions

guidance updated

Substantial shareholdings exemption: introduction - the substantial shareholding requirement

hyperlinks updated

Substantial shareholdings exemption: the substantial shareholding requirement - the minimum size of the shareholding

guidance updated

Substantial shareholdings exemption: the substantial shareholding requirement – additional definition of substantial shareholding where investee co owned by Qualifying Institutional Investors.

guidance updated

Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of shares held by group companies

hyperlinks updated

hyperlink updated

Substantial shareholdings exemption: the substantial shareholding requirement - effect of liquidation

hyperlink updated

Substantial shareholdings exemption: the substantial shareholding requirement - the period over which a substantial shareholding must be held

page reviewed

Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held

hyperlinks updated

Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held

hyperlinked

Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held

page reviewed

Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when trade assets held

Page reviewed

Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - shares and other assets held otherwise than as investments

page reviewed

Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - investments in Corporate Venturing Schemes (CVS)

page reviewed

Substantial shareholdings exemption: the trading company/group/subgroup requirements - surplus trading property

page reviewed

Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups

page reviewed

1 June 2021 published amendments

Enterprise Investment Scheme: deferral relief for shares issued on or after 6 April 1998

hyperlinks updated

Compensation: wasting assets

guidance updated

Compensation: asset lost/ destroyed

Guidance updated

Compensation: assets damaged/destroyed: destroyed buildings

Guidance updated

Compensation: assets damaged/destroyed: replacement assets: time limits

Page archived, content merged with CG15740.

Page archived, content merged with CG15740.

Compensation: assets damaged/destroyed: `replacement'

Page archived, content merged with CG15740.

Page archived, content merged with CG15740.

Compensation: assets damaged/destroyed: part of compensation applied

guidance updated

Compensation: destruction of buildings

Page archived, content merged with CG13120P.

Page archived, content merged with CG13120P.

Compensation: land and buildings: demolition costs

Guidance updated

Capital Gains manual: introduction and computation: computation: compensation: contents

page reviewed

27 May 2021 published amendments

Shares and Securities: Definitions and share issues: Stock Exchanges: Quoted/unquoted and listed/unlisted: Definitions: quoted and unquoted shares and securities: valuations

guidance update

Capital gains groups: introduction

hyperlinks updated

Capital gains groups: historical overview

hyperlinks updated

hyperlinks added

Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Gain buying rules, abolished in Finance Act 2006: Contents

hyperlinked

Capital gains group definition: meaning of “company”

hyperlinks updated

Capital gains group definition: what is a group?

republished

page formatted and hyperlinked

Capital gains group definition: group continuity following takeover

hyperlinked

Capital gains group definition: winding-up and administration

hyperlinked

Capital Gains Manual: Shares and Securities: Definitions and share issues: Definitions: Contents

pages reviewed

Definitions meaning of a ‘share’

hyperlinked

Definitions: different classes of share

hyperlinked

Definitions: partly paid shares

page reviewed

Definitions: shares held in treasury

hyperlinked

Definitions: meaning of ‘security’ and ‘securities’

hyperlinked

Definitions: meaning of ‘relevant securities’

hyperlinked

incorrect hyperlinks updated

Definitions: security: summary

hyperlinked

Definitions: meaning of ‘stock’

page reviewed

Definitions: depositary receipts

hyperlinked

Definitions: recognised stock exchanges

hyperlinked

Definitions: recognised stock exchanges: London stock exchange: history: the Alternative Investment Market

page reviewed

Definition: recognised stock exchanges: other markets: Tradepoint, virt-x, SWX Europe, PLUS

page reviewed

Definitions: quoted and listed shares etc.: history

hyperlinked

Definitions: quoted and unquoted shares and securities: Interactive Data (formerly Extel)

hyperlinked

Definitions: quoted and listed shares etc.: FA 1996 changes

hyperlinked

Capital Gains Manual: Shares and Securities: Definitions and share issues: Stock Exchanges: Quoted/unquoted and listed/unlisted: Contents

page reviewed

Shares held 6 April 1965: reorganisations of share capital: impact on rebasing to March 1982 values and the ‘kink test’

guidance update

Substantial shareholdings exemption: introduction - background and main table of contents

guidance updated

26 May 2021 published amendments

Private residence relief: example: sale of dwelling-house: land exceeds permitted area

guidance updated

Private residence relief: example: sale of dwelling-house: land exceeds permitted area

guidance updated

Private residence relief: disposal of part of garden or grounds

guidance update

Private residence relief: example: disposal of garden/grounds within permitted area: separate asset

guidance updated

Private residence relief: example: disposal of garden/grounds within permitted area: part-disposal

guidance updated

Private residence relief: example: disposal partly within permitted area: separate asset

guidance updated

Private residence relief: example: disposal partly within permitted area: part-disposal

guidance updated

Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents

page reviewed

Private residence relief: separation, divorce or dissolution of civil partnership: introduction

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: legal/equitable interests

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: computation of gains

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: ownership matrimonial or civil partnership home

Page archived, content merged with CG65315.

Page archived, content merged with CG65315.

Private residence relief: separation, divorce or dissolution of civil partnership: jurisdiction of the courts

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: action available to Courts

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: effect of court action

Guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: transfer between spouses or between civil partners

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: transfer following divorce or following the dissolution of a civil partnership

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: spouse or civil partner transferring interest

guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: Mesher Orders

Guidance updated

Private residence relief: separation, divorce or dissolution of civil partnership: example: transfer of interest

Page archived, content merged with CG65356.

Page archived, content merged with CG65356.

Private residence relief: example: Mesher Order

Page archived, content merged with CG65365.

Page archived, content merged with CG65365.

Private residence relief: example: spouse or civil partner entitled to share of proceeds

Page archived, content merged with CG65334.

Page archived, content merged with CG65334.

Capital Gains Manual: Reliefs: Private residence relief: Division of residence on separation or divorce or on dissolution of civil partnership: contents

page reviewed

25 May 2021 published amendments

Private residence relief: computation of relief: introduction

guidance updated

Private residence relief: final period exemption

guidance updated

Private residence relief: final period exemption: disposals by disabled persons etc. from 6 April 2014

guidance updated

Private residence relief: final period exemption: cannot exceed gain

guidance updated

Private residence relief: delay in taking up residence: Disposals on or after 6 April 2020

guidance updated

Private residence relief: delay in taking up residence: Disposals before 6 April 2020 (ESC D49)

anchors fixed

Private residence relief: ESC D49: good reasons for exceptional delay in taking up residence (for disposals prior to 6 April 2020 only)

guidance updated

Private residence relief: relief for two dwelling houses for same period

guidance updated

Private residence relief: periods of absence: introduction

guidance udpated

Private residence relief: periods of absence

Guidance updated

Private residence relief: periods of absence: conditions

guidance updated

Private residence relief: periods of absence: other residences owned during the absence

guidance updated

Private residence relief: residence before/after period of absence

guidance updated

Private residence relief: example: several periods of absence for different reasons

guidance updated

Private residence relief: example: period of absence exceeds the specified limit

guidance updated

Private residence relief: periods of absence: example: individual prevented from returning to residence

Guidance updated

Private residence relief: periods of absence: example: where absence by one spouse or civil partner is treated as absence of the other

Guidance updated

Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: periods away from property: specific points for NRCGT

guidance updated

Private residence relief: losses

guidance updated

Private residence relief: furnished holiday lettings: rolled-over gain

guidance updated

Private residence relief: partly exempt land: introduction

guidance updated

Private residence relief: example: full relief despite business use

guidance updated

Private residence relief: example: partial relief despite residential use

guidance updated

Private residence relief: partial business use of dwelling-house

guidance updated

24 May 2021 published amendments

Private residence relief: end of period of ownership

Page archived, content now at CG64923.

Page archived, content now at CG64923.

Capital Gains Manual: Reliefs: Private residence relief: Period of ownership: Contents

page restructured

Deferred consideration: shares and securities: introduction

Page reviewed

Deferred consideration: shares and securities: TCGA92/S138A: conditions and effect

Page reviewed

Deferred consideration: shares and securities: earn-out rights

Page reviewed

Deferred consideration: shares and securities: ascertainable/unascertainable

Page reviewed

Deferred consideration: shares and securities: TCGA92/S138A elections

Page reviewed

Deferred consideration: shares and securities: variation of sale agreement

Page reviewed

Deferred consideration: shares/securities: rights partially qualify

Page reviewed

Deferred consideration: shares and securities: right to receive QCBs

Page reviewed

Deferred consideration: shares and securities: later payments cash only

Page reviewed

Deferred consideration: shares and securities: no deferred consideration

Page reviewed

Deferred consideration: shares and securities: example

Page reviewed

Deferred consideration: shares and securities: example

Page reviewed

Deferred consideration: shares and securities: example

Page reviewed

Deferred consideration: shares and securities: example

Page reviewed

Deferred consideration: shares and securities: TCGA92/S138A does not apply: example

Page reviewed

Deferred consideration: shares and securities: example

Page reviewed

Deferred consideration: shares and securities: example

Page reviewed

Deferred consideration: shares and securities: example

Page reviewed

Deferred consideration: shares and securities: example

Page reviewed

Capital Gains Manual: Shares and Securities: Particular types of transaction: Deferred consideration: shares and securities: contents

Page reviewed

21 May 2021 published amendments

Private residence relief: permitted area: introduction

guidance updated

Private residence relief: permitted area: procedures

Guidance updated

Private residence relief: permitted area: identifying risks

guidance updated

Private residence relief: permitted area: area automatically relieved

guidance updated

Private residence relief: permitted area: larger area of garden and grounds

guidance updated

Private residence relief: permitted area: case law

Guidance updated

Private residence relief: permitted area: preliminary decisions

guidance updated

Private residence relief: permitted area: location of the permitted area

guidance updated

Private residence relief: permitted area: more than one disposal

guidance updated

Private residence relief: permitted area: land not required for the reasonable enjoyment of the dwelling-house as a residence

guidance updated

Private residence relief: permitted area: contemplative religious communities

guidance updated

Private residence relief: permitted area: Valuation Office Agency (VOA)

guidance updated

Private residence relief: permitted area: form of report to Valuation Office Agency (VOA)

Page archived, content merged with CG64860.

Page archived, content merged with CG64860.

Private residence relief: permitted area: action taken by the Valuation Office Agency (VOA)

guidance updated

Private residence relief: permitted area: Report from Valuation Office Agency (VOA)

guidance updated

Private residence relief: permitted area: no agreement

guidance updated

Private residence relief: permitted area: no agreement: report to Capital Gains Technical Group

guidance updated

Private residence relief: permitted area: no agreement: assistance from Capital Gains Technical Group

Page archived, content merged with CG64878.

Page archived, content merged with CG64878.

Private residence relief: permitted area: no agreement: Tribunal hearing

guidance updated

Private residence relief: permitted area: Tribunal hearing: evidence

Page archived, content merged with CG64882.

Page archived, content merged with CG64882.

Private residence relief: permitted area: jurisdiction for valuations

guidance updated

Private residence relief: permitted area: jurisdiction for apportionments

guidance update

Capital Gains Manual: Reliefs: Private residence relief: The permitted area of garden or grounds: Contents

page reviewed & updated

Capital Gains Manual: Reliefs: Private residence relief: ownership period: introduction

Guidance updated

Private residence relief: ownership period: spouses or civil partners and legatees

guidance update

Private residence relief: ownership period: qualifying for relief

guidance updated

Private residence relief: disposals on or after 10 December 2003

guidance updated

Private residence relief: ownership period: relief denied by rules in FA 2004: example

guidance updated

Private residence relief: ownership period: relief restricted by rules in FA 2004: example

guidance updated

Private residence relief: ownership period: amount of relief

guidance updated

Private residence relief: ownership period: final period exemption

guidance updated

Private residence relief: ownership period: relief restricted by rules in FA 2004: example

Guidance updated

Private residence relief: ownership period beginning at 31/3/82: example

Page archived, content merged with CG64940.

Page archived, content merged with CG64940.

Private residence relief: period of ownership: transfer between spouses or between civil partners

Page archived, content merged with CG64925.

Page archived, content merged with CG64925.

Private residence relief: extended ownership period: transfer between spouses or between civil partners

Page archived, content merged with CG64925.

Page archived, content merged with CG64925.

Private residence relief: extended ownership period: transfer between spouses or between civil partners: example

Page archived, content merged with CG64925.

Page archived, content merged with CG64925.

Private residence relief: exchanges of interests

Guidance updated

Private residence relief: exchanges of interests: introduction

Page archived, content merged with CG65155.

Page archived, content merged with CG65155.

Private residence relief: exchanges of interests: disposals on or after 6 April 2010: definition of terms

Page archived, content merged with CG65155.

Page archived, content merged with CG65155.

Private residence relief: exchanges of interests: disposals on or after 6 April 2010: roll-over relief

Page archived, content merged with CG65155.

Page archived, content merged with CG65155.

Private residence relief: exchange of jointly owned dwelling house: disposals prior to 6 April 2010: ESC/D26

Page archived

Page archived

Private residence relief: exchange of jointly owned dwelling house: disposals prior to 6 April 2010: ESC/D26: example

Page archived

Page archived

Capital Gains Manual: Reliefs: Private residence relief: Exchanges of interests in a residence: Contents

page reviewed & restructured

20 May 2021 published amendments

Private residence relief: gains: introduction

Guidance updated

Private residence relief: gains: deemed disposals

guidance updated

Private residence relief: gains: options

guidance updated

Private residence relief: gains which do not attract relief

Guidance updated

Private residence relief: gains: relocations of employee

guidance updated

Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investing company

change

Private residence relief: non-residential use and letting: introduction

Guidance update

Private residence relief: non residential use: part of house used for business

page reviewed

Private residence relief: non residential use: part of house used exclusively for business

Guidance updated

Private residence relief: non residential use: part of house used for business: apportionment

Page archived, content merged with CG64663.

Page archived, content merged with CG64663.

Private residence relief: non residential use: example: part of house used for business: apportionment

Page archived, content merged with CG64663.

Page archived, content merged with CG64663.

Private residence relief: non residential use: part of house used for business: farmhouse

guidance updated

Private residence relief: non residential use: part of house used for owner’s office/employment

guidance updated

Private residence relief: gains: private residence of adult placement carers

guidance updated

Private residence relief: letting: introduction

guidance updated

Private residence relief: letting: lodger

guidance updated

Private residence relief: letting: relief for letting of residential accommodation

guidance updated

Private residence relief: letting: meaning of let as residential accommodation

Guidance updated

Private residence relief: letting: spouses, civil partners, trustees and dependent relatives

Guidance updated

Private residence relief: letting: building not a dwelling-house

guidance updated

Private residence relief: letting: gain arising by reason of letting

Guidance updated

Private residence relief: letting: application to letting trades

guidance updated

Private residence relief: letting: complete relief on part let

guidance updated

Private residence relief: letting: restricted relief on part let

guidance updated

Private residence relief: letting: whole residence let for period (for disposals prior to 6 April 2020 only)

Guidance update

anchors created

Private residence relief: letting: jointly owned residence

Guidance updated

Private residence relief: letting: residence partly used for trade

Guidance updated

Private residence relief: part of dwelling-house unused

guidance update

Private residence relief: change in use

Guidance updated

Private residence relief: change in use: method of adjustment

Page archived, content merged with CG64760.

Page archived, content merged with CG64760.

Private residence relief: change in use: no adjustments

Page archived, content merged with CG64760.

Page archived, content merged with CG64760.

Private residence relief: change in use: incorrect application of TCGA92 S224(2)

Page archived, content merged with CG64760.

Page archived, content merged with CG64760.

Capital Gains Manual: Reliefs: Private residence relief: Non-residential use and letting: Contents

Page updated

19 May 2021 published amendments

Private residence relief: introduction: scheme of relief

Guidance update

Private residence relief: availability of relief

Guidance updated

Private residence relief: dependent relatives

page reviewed

Private residence relief: tax returns

Page reviewed

Private residence relief: what to look for

page reviewed

Private residence relief: outline of guidance

page reviewed

Capital Gains Manual: Reliefs: Private residence relief: Introduction: contents

page reviewed

Private residence relief: identification of the dwelling-house: introduction

guidance update

Private residence relief: the importance of identifying the entity of the dwelling house

Guidance update

Private residence relief: the entity of the dwelling-house: decided cases

guidance update

Private residence relief: the entity of the dwelling-house: curtilage

guidance updated

Private residence relief: the entity of the dwelling-house: appurtenance

guidance updated

Private residence relief: the entity of the dwelling-house: other considerations when applying the curtilage test

guidance updated

Private residence relief: the entity of the dwelling-house: advice of Valuation Office Agency

guidance updated

Private residence relief: the entity of the dwelling-house: urban dwelling houses and garages

guidance updated

Private residence relief: the entity of the dwelling house: dwelling-house is the whole building

guidance updated

Private residence relief: the entity of the dwelling house: dwelling-house in part of a building: flats

guidance updated

Private residence relief: the entity of the dwelling-house: dwelling house in part of a building: self contained units

guidance updated

Private residence relief: the entity of the dwelling-house: part of the building let

guidance updated

Private residence relief: the entity of the dwelling-house: building not a dwelling house

guidance updated

Private residence relief: the entity of the dwelling-house: caravans

Guidance updated

Private residence relief: the entity of the dwelling house: boats

Page archived content merged with CG64325.

Page archived content merged with CG64325.

Capital Gains Manual: Reliefs: Private residence relief: Identification of the dwelling-house: Contents

page reviewed

Private residence relief: garden and grounds: introduction

guidance update

Private residence relief: garden and grounds: the role of the Valuation Office Agency

guidance updated

Private residence relief: garden and grounds: definitions

guidance updated

Private residence relief: garden and grounds: land physically separated

guidance updated

Private residence relief: garden and grounds: date of sale test: Varty v Lynes

guidance updated

Private residence relief: garden and grounds: Varty v Lynes: not resident at date of disposal

guidance updated

Private residence relief: garden and grounds: land disposed between contract and conveyance

guidance updated

Private residence relief: garden and grounds: ownership

guidance updated

Private residence relief: garden and grounds: ownership: differing interests in dwelling-house and land

guidance updated

Private residence relief: garden and grounds: caravans and boats

guidance updated

Capital Gains Manual: Reliefs: Private residence relief: Identification of garden or grounds: Contents

page reviewed

Private residence relief: only or main residence: introduction: residence

Guidance updated

Private residence relief: only or main residence: meaning of residence

Guidance updated

Private residence relief: only or main residence: meaning of residence: judicial interpretation

Guidance updated

reverted to previous version

page reviewed

Private residence relief: only or main residence: meaning of residence: the meaning in a wider context

guidance updated

Private residence relief: only or main residence: meaning of residence: Goodwin v Curtis

page reviewed

Private residence relief: only or main residence: occupation is a requirement

guidance updated

Private residence relief: only or main residence: an interest in a dwelling-house is a requirement

guidance updated

Private residence relief: only or main residence: deemed residence

page reviewed

Private residence relief: only or main residence: two or more residences: right of nomination

Guidance updated

Private residence relief: only or main residence: two or more residences: time limit for nominating

Guidance updated

Private residence relief: only or main residence: two or more residences: date from which a nomination applies

guidance updated

Private residence relief: only or main residence: two or more residences: late nominations

guidance updated

Private residence relief: only or main residence: two or more residences: variation of a notice

Guidance updated

Private residence relief: only or main residence: two or more residences: form of notice

guidance updated

Private residence relief: only or main residence: two or more residences: nominations on marriage or on registering as civil partners

guidance updated

Private residence relief: only or main residence: two or more residences: treatment of notice

guidance updated

Private residence relief: two or more residences: residences occupied under licence: invalid notices

page reviewed

Private residence relief: two or more residences: no valid notice made

guidance updated

Private residence relief: two or more residences: job-related accommodation

guidance updated

Private residence relief: deemed not a residence: residences in another territory - introduction

Guidance updated

Private residence relief: deemed not a residence: residences in another territory: non-qualifying tax years

guidance updated

Private residence relief: deemed not a residence: residences in another territory: tax years

Guidance updated

Private Residence Relief: deemed not a residence: residences in another territory: day count

Guidance updated

formula updated

Private Residence Relief: deemed not a residence: residences in another territory: interaction with absence reliefs

guidance updated

guidance updated

Private Residence Relief: two or more residences: changes in rules from 6 April 2015: making elections

guidance updated

18 May 2021 published amendments

Private residence relief: example: Mesher Order

typo rectified & hyperlink added

Share exchange: anti-avoidance: clearance procedure

hyperlinks updated

13 May 2021 published amendments

Bare trusts: examples

link removed and guidance updated

Bare trusts: unincorporated associations

page unpublished

Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Examples of bare trusts: contents

Page Restructured

10 May 2021 published amendments

Capital Gains Manual: Introduction and computation: occasions of charge: part-disposals: formula for apportioning expenditure

Formula updated

7 May 2021 published amendments

Gifts: business assets: agricultural property

page unpublished

link updated forwarding archived material to new page

page unpublished

6 May 2021 published amendments

Company reconstructions: shareholder: demergers

hyperlinks updated

27 April 2021 published amendments

Private residence relief: computation of relief: general rule

Guidance update

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

republished

26 April 2021 published amendments

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

Table inserted

table updated

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

Table inserted

Table updated

Losses: loans to traders: refusal of claims prior to 6 April 1996

Table inserted

23 April 2021 published amendments

Compensation: assets damaged/destroyed: introduction

guidance update

Compensation: assets damaged/destroyed: meaning of `small'

Guidance update

22 April 2021 published amendments

Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: General: Contents

page reviewed

Residence and migration: companies: general

Page Reviewed

Residence and migration: companies: meaning of terms

Hyperlink updated

Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Residence and the charge to corporation tax on capital gains: Contents

Page Reviewed

Resident companies: residence and the charge to Corporation Tax on capital gains

Page Reviewed

Residence and migration: non-resident companies with no UK permanent establishment

hyperlinks updated

Foreign permanent establishments of UK companies: chargeable gains

hyperlinks updated

Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Trades carried on in the UK through a permanent establishment by non-resident companies: Contents

page reviewed

Non-resident company with a UK permanent establishment

hyperlinks updated

Non-resident company with a UK permanent establishment: gains on disposals

hyperlink updated

Non-resident company with a UK permanent establishment: computing gains

hyperlinks updated

Non-resident company with a UK permanent establishment: deemed gains

hyperlinks updated

Non-resident company with a UK permanent establishment: deemed gains: computation

hyperlinks updated

Non-resident company with a UK permanent establishment: obtaining advice

page reviewed

Non-resident company with a UK permanent establishment: non-payment by non-resident company

page reviewed

Capital Gains Manual: Companies and Groups of Companies: Effects of residence and migration on companies: Migration of companies: Contents

Page reviewed

Migration of companies: company residence

page reviewed

Migration of companies: company residence: pre- 15/3/88

hyperlink updated

Migration of companies: company residence: 15/3/88-29/11/93

hyperlink updated

Migration of companies: company residence: from 30/11/93

hyperlink updated

Migration of companies: changing a company's residence: pre-15/3/88

hyperlink updated

Migration of companies: changing a company's residence: 15/3/88-29/11/93

hyperlinks updated

Migration of companies: changing a company's residence: 15/3/88-29/11/93

page reviewed

Migration of companies: changing a company's residence: from 30/11/93

hyperlinks updated

Migration of companies: changing a company's residence: from 30/11/93

page reviewed

Migration of companies: residence: settlement of liabilities

hyperlink updated

Migration of companies: residence: company becoming dual resident

page reviewed

Migration of companies: residence: company becoming treaty non-resident

hyperlinks updated

Migration of companies: arrivals in UK: becoming resident in UK

hyperlinks updated

Migration of companies: departures from UK: ceasing to be resident in UK

hyperlinks updated

Migration of companies: exit charges

hyperlinks updated

Migration of companies: restriction of roll-over relief on ceasing UK residence

hyperlinks updated

Migration of companies before January 2020: postponement of exit charges

hyperlinks updated

Migration of companies before January 2020: recovery of charges postponed under TCGA92/S187

hyperlinks update

Migration of companies before 1 January 2020: postponed charges: example

hyperlinks updated

Migration of companies before 1 January 2020: recovery of postponed charges: example

hyperlinks updated

Migration of companies before January 2020: reduction of recovery charge for unused losses

hyperlinks updated

Capital Gains Manual: Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: contents

Pages Reviewed

Targeted rules to prevent income to capital converter schemes by companies - general

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - general

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - definition of arrangements

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - is a tax advantage a main purpose?

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - tax advantage - choice of commercial options

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - mandatory submission to Anti-Avoidance Group (Investigations)

page reviewed

Targeted rules to prevent the contrived creation of capital losses by companies - company to which tax advantage arises

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - types of scheme

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - income to capital schemes

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - no double taxation

Page reviewed

Targeted rules to prevent income to capital converter schemes by companies - definition of tax advantage

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - income deduction and matching capital gain cases

Page reviewed

Targeted rules to prevent income to capital converter schemes by companies - sale and leaseback exclusion

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - arrangements the legislation will not catch

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - notice provisions

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - grounds for the issue of a notice

Page reviewed

Targeted rules to prevent income to capital converter schemes by companies - conditions for the issue of a notice

Page reviewed

Targeted rules to prevent income to capital converter schemes by companies - issue of notice after enquiry opened

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - details of notice

Page reviewed

Targeted rules to prevent income to capital converter schemes by companies - notices - 90 day period

Page reviewed

Targeted rules to prevent income to capital converter schemes by companies - informal clearances

Page reviewed

Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: Targeted rules to prevent income to capital converter schemes by companies - Informal clearances - Contacting HMRC

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - terms of informal clearance

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - clearance refused

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - action by company tax office

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - interaction of clearance and disclosure regime

page reviewed

Targeted rules to prevent income to capital converter schemes by companies - format of clearance application

page reviewed

21 April 2021 published amendments

Gifts: Inheritance Tax: disposals qualifying for relief: outline

Page unpublished

Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax

Page unpublished

Gifts: Inheritance Tax: potentially exempt xfers

Page unpublished

Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline

Page unpublished

Gifts: Inheritance Tax: accumulation/maintenance trusts

Page unpublished

Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts

Page unpublished

Gifts: Inheritance Tax: other gifts exempt from Inheritance Tax

Page unpublished

Gifts: Inheritance Tax: where to find help and cases of doubt

Page unpublished

Gifts: Inheritance Tax: Relief for Inheritance Tax paid

Page unpublished

Gifts: Inheritance Tax: Relief for Inheritance Tax paid: hold-0ver claims under section 165 TCGA 1992

Page unpublished

Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT

Page unpublished

Gifts: Inheritance Tax: Finance Act 2004 changes: gifts to settlor-interested settlements and settlements that become settlor-interested: outline

Page unpublished

Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee is settlor-interested settlement immediately after disposal

Page unpublished

Gifts: Inheritance Tax: gifts to settlor-interested settlements: relevant individual has interest in settlement immediately after disposal: intermediate gifts

Page unpublished

Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee becomes settlor-interested settlement before hold-over relief is obtained

Page unpublished

Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed

Page unpublished

Gifts: Inheritance Tax: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained

Page unpublished

Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained

Page unpublished

Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"

Page unpublished

Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property

Page unpublished

Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "relevant disposal", "clawback period", "material time"

Page unpublished

Gifts: Inheritance Tax: claw back of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement

Page unpublished

Gifts: Inheritance Tax: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments

Page unpublished

Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule

Page unpublished

Gifts: Inheritance Tax: gifts to certain settlements: information power

Page unpublished

Gifts: Inheritance Tax: allowing hold-over relief

Page unpublished

Investment clubs

hyperlink updated

Administration: insolvency: distributions: general

hyperlinks updated

Recovery of CT from shareholders: general

hyperlinks updated

Recovery of CT from shareholders: example

grammar updated

Friendly societies: general

hyperlink updated

Friendly societies: general

hyperlinks updated

Registered friendly societies

hyperlinks updated

Unregistered friendly societies

guidance update

Incorporation of previously registered societies

grammar updated

Tonnage Tax: shipping companies subject to tonnage tax

hyperlink updated

Capital contributions to companies: general

hyperlinks updated

Capital contributions to companies: made under terms of share issue

hyperlinks updated

Capital contributions to companies: other contributions not allowable

hyperlink updated

20 April 2021 published amendments

Relief for Gifts of Business Assets: Claims

link to form added

Gifts: gifts of business assets: introduction

page unpublished

Gifts: gifts of business assets: when relief available

page unpublished

Gifts: gifts of business assets: when relief not available

page unpublished

Gifts: gifts of business assets: how to obtain relief

page unpublished

Gifts: gifts of business assets: form of claim

page unpublished

Gifts: gifts of business assets: late claims

page unpublished

Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee is settlor-interested settlement immediately after disposal

page unpublished

Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement immediately after disposal

page unpublished

Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement before hold-over relief is obtained

page unpublished

Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed

page unpublished

Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained

page unpublished

Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained

page unpublished

Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"

page unpublished

Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property

page unpublished

Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "relevant disposal", "clawback period", "material time"

page unpublished

Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement

page unpublished

Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments

page unpublished

Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule

page unpublished

Gifts: Finance Act 2004 changes: gifts to certain settlements: information power

page unpublished

Gifts: business assets: qualifying for relief

page unpublished

Gifts: business assets: definitions

page unpublished

Gifts: business assets: assets used in trade: trustees

page unpublished

Gifts: business assets: qualifying corporate bonds

page unpublished

Gifts: assets used in a trade: trade and non-trade use

page unpublished

Gifts: business assets: agricultural property

page unpublished

Gifts: agricultural property: liaison with Specialist PT - IHT (formerly CAR - IHT and before that the Capital Taxes Office)

page unpublished

Gifts: agricultural property: hope/development value

page unpublished

Gifts: trading/holding cos of trading groups: non-business assets

page unpublished

Gifts: non-business assets: definition

page unpublished

Gifts: non-business assets: restricting relief

page unpublished

Gifts: transfer of a business to a company: section 165 relief

page unpublished

Gifts: exchange for shares

page unpublished

Gifts: exchange for shares

page unpublished

Gifts: exchange for shares

page unpublished

Gifts: example

page unpublished

Gifts: transfer of goodwill at nominal consideration

page unpublished

Gifts: computation: allowing hold-over relief

page unpublished

Gifts: computation: how to compute the held-over gain

page unpublished

Gifts: computation: examples

page unpublished

Gifts: computation: outright gift

page unpublished

Gifts: computation: partial gift

page unpublished

Gifts: computation: part trade use of asset

page unpublished

Gifts: disposal of shares: non-business chargeable assets

page unpublished

Gifts: transfer of goodwill at nominal consideration

page unpublished

19 April 2021 published amendments

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: introduction

Guidance updated

hyperlink updated

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: contents

new page added

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: negligible value

hyperlink updated

8 April 2021 published amendments

Private residence relief: letting: jointly owned residence

.gov page duplicating text , page republished via simple text box

table reformatted to stop .GOV duplication

Capital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements: contents

republished

Transfer of a business to a company: computation

hyperlinks updated

Introduction and computation: chargeable assets: Intangible assets: Cryptoassets

Updated page to reflect the publication of the HMRC crypto manual

Foreign currency: introduction

Updated text on cryptoassets to reflect the publication of the cryptoassets manual

7 April 2021 published amendments

Transfer of a business to a company: computation: transfer of liabilities

Hyper link fixed

1 April 2021 published amendments

Reliefs: employee-ownership trusts: introduction

Pages reviewed

Reliefs: employee-ownership trusts: the new rules

Pages reviewed

Reliefs: employee-ownership trusts: statute

Pages reviewed

Reliefs: employee-ownership trusts: claims

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the five 'relief requirements'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'trading requirement'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'related disposal requirement': relevant only to TCGA92/S236H

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'trading requirement': trading company

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'trading requirement': principal company of a trading group

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': 'authorised transfer'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement' and the 'equality requirement': 'eligible employee'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement' and the 'equality requirement': 'excluded participator'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement': circumstances in which requirement not infringed

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': the 'equality requirement': circumstances in which requirement not infringed

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'trusts for benefit of employees' condition

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'significant interest' condition

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'application of settled property' condition: circumstances in which the 'behaviour requirement' is not infringed

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'

Pages reviewed

Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement': calculating the 'participator fraction'

Pages reviewed

Reliefs: employee-ownership trusts: 'disqualifying events': in the next tax year following that in which there was a disposal by P of shares in C

Pages reviewed

Reliefs: employee-ownership trusts: 'disqualifying events': after the end of the next tax year following that in which there was a disposal by P of shares in C

Pages reviewed

Reliefs: employee-ownership trusts: 'disqualifying events': transitional rules

Pages reviewed

Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71

Pages reviewed

Reliefs: employee-ownership trusts: relief for deemed disposals under TCGA92/S71: 'disqualifying events': in the next tax year following that in which the deemed disposal took place

Pages reviewed

Reliefs: employee-ownership trusts: identification of shares

Pages reviewed

Reliefs: employee-ownership trusts: defining significant and controlling interests

Pages reviewed

Reliefs: employee-ownership trusts: defining significant and controlling interests: further definitions

Pages reviewed

Reliefs: employee-ownership trusts: transitional provisions

Pages reviewed

Reliefs: employee-ownership trusts: glossary

Pages reviewed

31 March 2021 published amendments

Options: option granted to connected person: loss on disposal

pages reviewed

Options: forfeited deposit of purchase money

pages reviewed

Options: market value rule

pages reviewed

Options: market value rule: Mansworth v Jelley: options exercised before 10 April 2003

pages reviewed

Options: market value rule: effect of TCGA92/144ZA: options exercised on or after 10 April 2003

pages reviewed

Options: market value rule: examples: employment-related share options

pages reviewed

Options: market value rule: examples: options other than employment-related share options

pages reviewed

Futures: what is a future?

Pages reviewed

Futures: scope of legislation: commodity/financial future defined

Pages reviewed

Futures: scope of legislation: commodity/financial over the counter futures

Pages reviewed

Futures: market practices: margin payments

Pages reviewed

Futures: market practices: contracts closed out before maturity

Pages reviewed

Futures: closed out before maturity: CG treatment

Pages reviewed

Futures: contracts not closed out

Pages reviewed

Futures: settled by payment: CG treatment

Pages reviewed

Futures: settled by delivery: date of contract

Pages reviewed

Futures: gilt-edged securities and qualifying corporate bonds

Pages reviewed

Futures: not wasting assets

Pages reviewed

Futures: financial futures: contracts for differences

Pages reviewed

Futures: financial futures: contracts for differences: example

Pages reviewed

Futures: financial futures: financial spread betting

Pages reviewed

Shares and Securities: Futures: list of recognised futures exchanges

Pages reviewed

Shares and securities: Futures: artificial transactions in futures/options

Pages reviewed

Share and securities: Futures: artificial transactions in futures/options: consequential adjustments

Pages reviewed

Co.purchases own shares: general: introduction

Pages reviewed

Co.purchases own shares: treated as distribution: general

Pages reviewed

Co.purchases own shares: UK resident company shareholder

Pages reviewed

Co.purchases own shares: repayment/redemption share capital

Pages reviewed

Co.purchases own shares: capital treatment

Pages reviewed

Co.purchases own shares: capital treatment: Condition A

Pages reviewed

Co.purchases own shares: capital treatment: Condition A – benefit of a trade

Pages reviewed

Co.purchases own shares: capital treatment: Condition A – residence and period of ownership

Pages reviewed

Co.purchases own shares: capital treatment: Condition A – reduction of seller’s interest

Pages reviewed

Co.purchases own shares: capital treatment: Condition A – entitlement to profits

Pages reviewed

Co.purchases own shares: capital treatment: Condition A – groups

Pages reviewed

Co.purchases own shares: capital treatment: Condition A – additional requirements

Pages reviewed

Co.purchases own shares: capital treatment: Condition B

Pages reviewed

Co.purchases own shares: capital treatment: CGT liability

Pages reviewed

Co.purchases own shares: capital treatment: Purchasing options

Pages reviewed

Co.purchases own shares: capital treatment: Employee share schemes

Pages reviewed

Co.purchases own shares: capital treatment: Submitting a clearance

Pages reviewed

29 March 2021 published amendments

Introduction and computation: chargeable assets: options: contents

Section reviewed

Options: definition

pages reviewed

Options: put option or call option

pages reviewed

Options: taxation

pages reviewed

Options: taxation: option to enter into non-sale transaction and options to both buy and sell

pages reviewed

Options: grant of an option

pages reviewed

Options: exercise of an option: grantor of the option

pages reviewed

Options: exercise of an option: person exercising the option

pages reviewed

Options: exercise of an option: indexation allowance

pages reviewed

Options: exercise of an option: consequential adjustments

pages reviewed

Options: cash-settled options

pages reviewed

Options: cash-settled options: treatment of grantor

pages reviewed

Options: cash-settled options: treatment of person exercising the option

pages reviewed

Options: wasting assets: disposals

pages reviewed

Options: abandonment of an option

pages reviewed

Options: example: call option

pages reviewed

Options: example: put option

pages reviewed

Options: abandonment: assets to be used for trade purposes

pages reviewed

Options: only or main residence

pages reviewed

25 March 2021 published amendments

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Application of the rules to different fund structures

Duplicating .gov page - republished

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disposals by non-resident investors of interests in CIVs and assets with an ‘appropriate connection’ to CIVs (TCGA92/SCH5AAA/para 6)

duplication in .gov page - republished

page republished

UK property rich collective investment vehicles: Transparency election: Interaction of the transparency election with rebasing rules in TCGA92/SCH4AA

hyperlinks redone due to duplication on .GOV

UK property rich collective investment vehicles: Exemption election: Effect of making an exemption election

hyperlinks redone

UK property rich collective investment vehicles: Exemption election: Deemed disposals TCGA92/SCH5AAA/paras 21 to 24

duplication issues page republished

UK property rich collective investment vehicles: Exemption election: Qualifying conditions (TCGA92/SCH5AAA/para13)

Table updated

24 March 2021 published amendments

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Application of the rules to different fund structures

republished due to .gov duplicating

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Interaction with rules in Chapter 3 of Part 3 TCGA92

table updated

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disposals by non-resident investors of interests in CIVs and assets with an ‘appropriate connection’ to CIVs (TCGA92/SCH5AAA/para 6)

page republished due to .gov duplicating

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disapplying the ‘appropriate connection’

page republished due to .gov. duplicating

grammar updated

UK property rich collective investment vehicles: Transparency election: Interaction of the transparency election with rebasing rules in TCGA92/SCH4AA

page republished due to .gov duplicatiing

Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents 

Page name change

UK property rich collective investment vehicles: Corporate feeder vehicles wholly owned by institutional investors

page capitalised

UK property rich collective investment vehicles: Transparency election: Overview

Grammar updated

UK property rich collective investment vehicles: Transparency election: How and when the transparency election must be made

Grammar updated

UK property rich collective investment vehicles: Transparency election: Effect of the transparency election on the CIV

Grammar updated

Effect of the transparency election on the CIV

UK property rich collective investment vehicles: Transparency election: Effect of the transparency election on the investors

Grammar updated

grammar updated

UK property rich collective investment vehicles: Exemption election: Overview

Grammar updated

UK property rich collective investment vehicles: Exemption election: Exemption election by limited partnership collective investment vehicle (CIS), deemed partnerships and authorised contractual schemes (CoACS) under TCGA92/SCH5AAA/para 12(3)

Grammar updated

grammar updated

UK property rich collective investment vehicles: Exemption election: Qualifying conditions (TCGA92/SCH5AAA/para13)

Grammar updated

UK property rich collective investment vehicles: Exemption election: Making the exemption election

Grammar updated

UK property rich collective investment vehicles: Exemption election: Effect of making an exemption election

Grammar updated

UK property rich collective investment vehicles: Exemption election: Ceasing to have effect

Grammar updated

UK property rich collective investment vehicles: Exemption election: Deemed disposals TCGA92/SCH5AAA/paras 21 to 24

Grammar updated

UK property rich collective investment vehicles: Exemption election: Reporting requirements

Grammar updated

UK property rich collective investment vehicles: Key definitions and terms: Meaning of 'participant'

Grammar updated

23 March 2021 published amendments

Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents 

New page added

New page added

Page restructured

Capital Gains Manual: Land: contents

page restructured

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Interaction with rules in Chapter 3 of Part 3 TCGA92

Table redone as duplicating o
on .GOV

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents

re saved page

22 March 2021 published amendments

UK property rich collective investment vehicles: Exemption election: Qualifying conditions (TCGA92/SCH5AAA/para13)

table updated

UK property rich collective investment vehicles: Exemption election: Deemed disposals TCGA92/SCH5AAA/paras 21 to 24

Bullet points added to text

UK property rich collective investment vehicles: Exemption election: Reporting requirements

incorrect page number created

UK property rich collective investment vehicles: Introduction

Page restructured

UK property rich collective investment vehicles: Key definitions and terms

Page restructured

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents

republished page

UK property rich collective investment vehicles: Transparency election: contents

page restructured

UK property rich collective investment vehicles: Exemption election: contents

page restructured

19 March 2021 published amendments

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disposals by non-resident investors of interests in CIVs and assets with an ‘appropriate connection’ to CIVs (TCGA92/SCH5AAA/para 6)

Page republished

page republished

18 March 2021 published amendments

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: contents

Page restructured

Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents 

unpublished

UK property rich collective investment vehicles: Introduction

Unarchived & updated

unpublished

UK property rich collective investment vehicles: Scope of the rules and definitions

short title updated

UK property rich collective investment vehicles: Introduction: Default position for CIVs and their investors

page published

UK property rich collective investment vehicles: Key definitions and terms: Meaning of ‘offshore collective investment vehicle’

Guidance updated

UK property rich collective investment vehicles: Introduction: Overview of elections for transparency or exemption

republished

17 March 2021 published amendments

Unit trusts: income units

Guidance update

15 March 2021 published amendments

Valuation: more than one interested person: how to join person in appeal

Page archived content merged with CG16470

Valuation: more than one interested person: Tribunal decision binding

Page archived content merged with CG16470

Valuation: more than one interested person: recording

Page archived content merged with CG16470

Capital distributions: rights issue: computation

Calculation error rectified

Valuation: more than one interested person: certificate of record

Page archived content merged with CG16470

Valuation: more than one interested person: settlement of appeals

Page archived content merged with CG16470

Page archived content merged with CG16470

Valuation: more than one interested person: settlement of appeals

Page archived content merged with CG16470

Valuation: more than one interested person: settlement of appeals

Page archived content merged with CG16470

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures where there is more than one interested person: Valuation: more than one interested person: join in appeal

Page archived content merged with CG16470

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures where there is more than one interested person: Valuation: more than one interested person: join in appeal

Page archived content merged with CG16470

Valuation: more than one interested person: join in appeal: discovery asst

Page archived content merged with CG16470

Valuation: more than one interested person: join in appeal: discovery asst

Page archived content merged with CG16470

Valuation: more than one interested person: join in appeal: withdrawal

Page archived content merged with CG16470

Valuation: more than one interested person: Tribunal hearing: Reg 8

Page archived content merged with CG16470

Page archived content merged with CG16470

Valuation: more than one interested person: hearing: other tribunals

Page archived content merged with CG16470

Page archived content merged with CG16470

Page archived content merged with CG16470

Valuation: more than one interested person: hearings: other tribunals: changes for SA:

Page archived content merged with CG16470

Page archived content merged with CG16470

Valuation: more than one interested person: join in appeal: withdrawal

Page archived content merged with CG16470

Valuation: more than one interested person:Tribunal: application

Guidance update

Valuation: more than one interested person:Tribunal: application

Page archived content merged with CG16570

Valuation: more than one interested person:Tribunal: application

Page archived content merged with CG16570

Small capital distributions: computation: Section 104 holding

hyperlink updated

Valuation: more than one interested person: applications to Tribunal

Page archived content merged with CG16570

Valuation: more than one interested person: applications to Tribunal

Page archived content merged with CG16570

Page archived content merged with CG16570

Valuation: more than one interested person: liaison with other Districts

Page archived content merged with CG16570

Valuation: more than one interested person: liaison with other Districts

Page archived content merged with CG16570

Technical Help For HMRC Staff

Guidance update

11 March 2021 published amendments

Valuation: more than one interested person: introduction

Page archived content merged with CG16400

Valuation: more than one interested person: purpose of regulations

Page archived content merged with CG16400

Valuation: more than one interested person: purpose of regulations

Page archived content merged with CG16400

Valuation: more than one interested person: regulations must be followed

Page archived content merged with CG16400

Valuation: more than one interested person: regulations must be followed

Page archived content merged with CG16400

Page archived content merged with CG16400

Valuation: who is an interested party: Regulations 8 and 15

Page archived content merged with CG16430

Valuation: who is an interested party: Regulations 8 and 15

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Valuation: who is not an interested party: non-residents

Page archived content merged with CG16430

Valuation: interested parties: remoter interests

Page archived content merged with CG16430

Page archived content merged with CG16430

Valuation: interested parties: shares

Page archived content merged with CG16430

Valuation: more than one interested person: not apply to IT

Page archived content merged with CG16450

Valuation: more than one interested person: when do Regulations apply?

Page archived content merged with CG16450

Valuation: more than one interested person: when do Regulations apply?

Page archived content merged with CG16450

Valuation: more than one interested person: joined in an appeal

Page archived content merged with CG16470

Valuation: more than one interested person: application: joined in appeal

Page archived content merged with CG16470

Valuation: more than one interested person: how to join person in appeal

Page archived content merged with CG16470

Page archived content merged with CG16470

26 February 2021 published amendments

Valuation: post transaction valuation checks: introduction

hyperlinks updated

25 February 2021 published amendments

The degrouping charge: introduction

Very minor change to description of S179ZA to clarify, following user feedback.

15 February 2021 published amendments

Goodwill and Intellectual Property Rights: information to be supplied to Shares and Assets Valuation

Guidance updated

Bare trusts: Conventional but bare trusts

page republished due to duplication on .GOV

3 February 2021 published amendments

Relief for Gifts of Business Assets: Restrictions on Relief

update to example

Capital Gains Manual: Shares and Securities: Particular types of transaction: Capital distributions: Contents

Page restructured

Abbreviations used by Shares and Assets Valuation

Page Archived

Appendices: contents

Page restructured

Deferred consideration: unascertainable: assessable amount and valuation issues

guidance updated

Assets: valuation: introduction

Guidance update

Assets: principles of valuation: prudent lotting and flooding the market

Guidance update

Page Archived

Assets: principles of valuation: hypothetical purchaser and special purchaser

Guidance update

Page Archived

Assets: principles of valuation: factors to be taken into account

Guidance update

Page Archived

Assets: principles of valuation: valuing assets collectively

Guidance update

Page Archived

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: principles of valuation: contents

Page restructure

Page Archived

Assets: principles of valuation: meaning of market value

Guidance update

Introduction and computation: valuation of assets for Capital Gains Tax: contents

Page restructured

Valuation: post transaction valuation checks: information to be provided and where to send CG34

Guidance update

Goodwill and Intellectual Property Rights: valuation procedures

Guidance update

Valuation: post transaction valuation checks: where to send form CG34

Pager archived

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures: post transaction valuation checks: contents

Page Restructured

28 January 2021 published amendments

Group share exchanges: interaction with the no gain/no loss rule

Guidance update

Guidance update

Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on settlor of non-resident settlement - TCGA92/S86: contents

Page cg38527 added to content page

Group share exchanges: introduction

Page archived 

Page archived 

Group share exchanges: share exchanges

Page archived 

Page archived 

Group share exchanges: share exchanges

Page archived 

Page archived 

Group share exchanges: Westcott v Woolcombers Ltd

Page archived 

Group share exchanges: Westcott v Woolcombers Ltd

Page archived 

Group share exchanges: Westcott v Woolcombers Ltd

Page archived 

Group share exchanges: Westcott v Woolcombers Ltd

Page archived 

Group share exchanges: Westcott v Woolcombers Ltd

Guidance update

Page archived 

Group share exchanges: reversal of Woolcombers decision

Guidance update

Page archived 

Group share exchanges: reversal of Woolcombers decision

Page archived 

Group share exchanges: NAP Holdings UK Ltd v Whittles

Page archived 

Group share exchanges: share exchanges with additional consideration

Page archived 

Group share exchanges: exchanges of shares for QCBs

Page archived 

Group share exchanges: exchanges of shares for QCBs

Page archived 

Group share exchanges: exchanges of shares for QCBs

Page archived 

Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Company reorganisations: Contents

Page restructured

25 January 2021 published amendments

Rebasing to 31/3/82: rebasing elections: other points

Detail of Statement of Practice 4/1992 added, to the extent that it remains potentially relevant to companies migrating to the UK.

Group share exchanges: interaction with the no gain/no loss rule

Cross reference added to guidance on operation of SSE in group share exchanges.

21 January 2021 published amendments

Substantial shareholdings exemption: the trading company/group/subgroup requirements - special rules for joint venture companies

Substantial shareholding exemption: additional explanation of joint venture companies in context of groups with example.

19 January 2021 published amendments

Group share exchanges: interaction with the no gain/no loss rule

Guidance on share exchanges within groups consolidated and material of only historical interest in CG45551 to CG45573 will be archived. Those interested in tax history may mourn the disappearance of references to the Woolcombers case

11 January 2021 published amendments

Substantial shareholdings exemption: anti-avoidance rule - further guidance

Full text of Statement of Practice 5/2002 now included

8 January 2021 published amendments

Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief

republished .gov version not showing correctly

7 January 2021 published amendments

Assets held on 6/4/65

Guidance update

Guidance on assets held at 6 April 1965 redrafted to clarify where may continue to be relevant. Missing list of content of archived material restored.

Assets held on 6/4/65: land with development value

archived page

Rebasing to 31/3/82: kink test: two computations must be made

Guidance on the "kink test" for assets held at 31 March 1982 recast, no substantive changes.

5 January 2021 published amendments

Share identification for corporation tax: shares held at 6 April 1965: election for pooling

To incorporate approach to election time limit in degrouping charge cases (originally Statement of Practice D21).

Rebasing to 31/3/82: no gain/loss disposals

Material originally published as Statement of Practice 5 of 1989 incorporated.

2020

17 December 2020 published amendments

Building Societies: transfer of business to a company: general

Guidance updated

14 December 2020 published amendments

Individuals: losses: Relief for losses: examples 1 to 5

Computation error corrected

4 December 2020 published amendments

Private residence relief: only or main residence: deemed residence

Update to reflect legislative changes.

27 November 2020 published amendments

Private residence relief: only or main residence: two or more residences: late nominations

spelling error updated

23 November 2020 published amendments

Compensation: indexation allowance

Page archived 

Page archived 

Compensation: compensation for foot-and-mouth disease

Page archived 

Page archived

18 November 2020 published amendments

Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail

grammatical error corrected

17 November 2020 published amendments

Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief

Guidance update

16 November 2020 published amendments

Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020

date error rectified

13 November 2020 published amendments

Capital loss anti-avoidance rule: General

Page name change

Capital loss anti-avoidance rule: general

Page name updated

Capital loss anti-avoidance rule: general

page name updated

Capital loss anti-avoidance rule: Effect of the legislation and commencement

Page name updated

Capital loss anti-avoidance rule: Definition of arrangements

Page name updated

Capital loss anti-avoidance rule - Definition of tax advantage

Page name updated

Capital loss anti-avoidance rule: Is a tax advantage a main purpose?

Page name updated

Capital loss anti-avoidance rule: Tax advantage - choice of commercial options

Page name updated

Capital loss anti-avoidance rule: Tax advantage - choice of commercial options

Page name updated

Capital loss anti-avoidance rule: Choice of commercial options

Page name updated

Capital loss anti-avoidance rule: Interaction with negligible value claims

Page name updated

Capital loss anti-avoidance rule: Time of use of losses immaterial

Page name updated

Capital loss anti-avoidance rule: Company to which tax advantage arises

Page name updated

Capital loss anti-avoidance rule: The tiering effect

Page name updated

Capital loss anti-avoidance rule: example 1

Page name updated

Capital loss anti-avoidance rule: Example 2

Page name updated

Capital loss anti-avoidance rule: Example 3

Page name updated

Capital loss anti-avoidance rule: Example 4

Page name updated

Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule

indexed pages name changes

12 November 2020 published amendments

Reorganisations of share capital: capital distributions treated as consideration for disposal

Guidance update

Substantial shareholdings exemption: the trading company/group/subgroup requirements - aggregation of periods

Guidance update

Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held

Guidance update

Administration: insolvency: more than one distribution

Guidance update

Conversion of securities: small premiums

Guidance update

Compensation: assets damaged/destroyed: meaning of `small'

Guidance update

Europe: grubbing up scheme: what this guidance is about

Guidance update

Compensation: part of capital sum not applied not `small'

Guidance update

Land: compulsory purchase of land: special rule for small part-disposals

Guidance update

Conversion of securities: small premiums

Guidance update

Share reorganisations: consideration received: capital distributions

Guidance update

Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency

Page restructured

Capital Gains Manual: Companies and Groups of Companies: Administration: Recovery of Corporation Tax from shareholders: contents

Page restructured

10 November 2020 published amendments

Capital distributions: introduction

Guidance update

Capital distributions: definition

Page archived, content now in CG57810

Capital distributions: definition

Page archived, content now in CG57810

Capital distributions: definition: money's worth

Page archived, content now in CG57810

Capital distributions: definition: demergers

Page archived, content now in CG57810

Page archived, content now in CG57810

Capital distributions: definition: computations

Guidance update

Capital distributions: definition: part disposal

Page archived, content merged into CG57825

Capital distributions: definition: part disposal: rebasing

Page archived, content merged into CG57825

Small capital distributions: introduction

Guidance update

Small capital distributions: meaning of small

Page archived, content merged to CG57835

Small capital distributions: computation: Section 104 holding

Guidance update

Small capital distributions: computation: - 1982 holding

Guidance update

Small capital distributions: Disposal proceeds more than allowable companies

Guidance update

Small capital distributions: computation: Section 104 holding

Page archived, content merged into CG57847

Small capital distributions: computation: 1982 holding

Page archived, content merged into CG57847

Page archived, content merged into CG57847

Capital distributions: rights issue: introduction

Guidance update

Capital distributions: rights issue: other capital distributions

Page archived, content merged into CG57855

Capital distributions: rights issue: computation

Guidance update

Capital distributions: rights issue: no gain/no loss transfer

Guidance update

Capital distributions: rights issue: no gain/no loss transfer

Page archived, content merged into CG57859

Page archived, content merged into CG57859

Capital distributions: rights issue: no gain/no loss transfer: computation

Page archived, content merged into CG57859

Page archived, content merged into CG57859

Capital distributions: small: rights issue: no gain/no loss transfer: small capital distribution

Guidance update

Capital distributions: rights issue: no gain/no loss transfer: spouses or civil partners

Page archived, content merged into CG57861

Capital distributions: rights issue: part-disposal of rights

Guidance update

Capital distributions: rights issue: part-disposal of rights

Page archived, content merged into CG57863

Capital distributions: rights issue: different class of share

Page archived, content merged into CG57863

Capital distributions: rights issue: position of purchaser

Page archived, content merged into CG57863

5 November 2020 published amendments

Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents

page republished broken breadcrumbs

4 November 2020 published amendments

Co.purchases own shares: capital treatment: Condition A – benefit of a trade

Plain Text issue, text republished

28 October 2020 published amendments

NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Substantial indirect interest

Hyperlinks updated

26 October 2020 published amendments

Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Depreciating Assets

Removed reference to ESC D45 as withdrawn in 2016

22 October 2020 published amendments

Shares and Securities: Particular types of transaction: Stock dividends: Contents

Guidance update

Stock dividends: general

Page archived

Stock dividends: IT treatment

Page archived

Stock dividends: IT treatment

Page archived

Stock dividends: CGT treatment

Page archived, content consolidated to CG58750.

Stock dividends: CGT treatment: share reorganisation

Page archived, content consolidated to CG58750.

Stock dividends: CGT treatment: acquisition of new shares

Page archived, content consolidated to CG58750.

Page archived, content consolidated to CG58750.

NRCG and the exemptions: Disposals from 6 April 2019: Institutional buildings

Republish to attempt to fix technical issue with the page. No content has been changed.

Stock dividends: computations

Page archived, content consolidated to CG58750.

Stock dividends: trusts in which beneficiaries absolutely entitled

Page archived, content consolidated to CG58750.

Stock dividends: corporate shareholders

Page archived, content consolidated to CG58750.

Stock dividends: corporate shareholders

Page archived, content consolidated to CG58750.

Capital Gains Manual: Shares and Securities: Particular types of transaction: contents

Page restructured

Capital Gains Manual: Shares and Securities: Particular types of transaction: Stock dividends: Contents

Page archived, content consolidated to CG58750.

Land: disposals: consideration due after date of disposal

Content merged and links added.

Land: disposals: ESC D18

Titles and links added.

Land: disposals: unascertainable deferred consideration

Content merged, updated and links added.

Land: disposals: ascertainable deferred consideration

Content merged; page archived.

Content merged; page archived.

Land: disposals: proceeds lent back to purchaser

Content merged; page archived.

Content merged; page archived.

Land: disposals: unascertainable deferred consideration: part chargeable as income

Content merged; page archived.

Content merged; page archived.

Land: disposals: unascertainable deferred consideration: first intention

Content merged; page archived.

Content merged; page archived.

Land: disposals: unascertainable deferred consideration: part chargeable as capital gain

Content merged; page archived.

Content merged; page archived.

Land: disposals: unascertainable deferred consideration: example where part charged as income

Content merged; page archived.

Content merged; page archived.

Land: disposals: unascertainable deferred consideration: computation of capital gain

Content merged; page archived.

Content merged; page archived.

Land: disposals: unascertainable deferred consideration: valuation

Content merged; page archived.

Content merged; page archived.

Land: disposals: unascertainable deferred consideration: request for valuation

Content merged; page archived.

Content merged; page archived.

Land: disposals: unascertainable deferred consideration: future amounts

Content merged; page archived.

Content merged; page archived.

Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: contents

Contents updated.

Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Introduction: contents

Page archived; content merged with CG72800.

Page archived; content merged with CG72850.

Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Unascertainable deferred consideration: contents

Page archived; content merged with CG72850.

21 October 2020 published amendments

Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency

Page restructured

Page restructured

Page name changed

Companies and Groups of Companies: Administration: Capital loss anti-avoidance rule

New page created, CG40200SUBC restructured

Capital Gains Manual: Companies and Groups of Companies: Administration: Introduction: Contents

Page restructured

20 October 2020 published amendments

Registered Societies: special rules

Page on Industrial & Provident Societies now refers to Registered Societies and points to detailed guidance in Company Taxation Manual.

19 October 2020 published amendments

Non-Resident Capital Gains (NRCG) and the exemptions: Disposals from 6 April 2019

Page structure updated

page name updated

Land: exchange of joint interests

Correcting list numbering

14 October 2020 published amendments

Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency

Grammatical error updated

Land: exchange of joint interests: conditions for relief

Content merged and page archived.

Page archived.

Land: exchange of joint interests: definition of terms

Content merged and page archived.

Page archived.

Land: exchange of joint interests: roll - over relief

Content merged and page archived.

Page archived.

Land: exchange of joint interests: examples

Content merged and page archived.

Page archived.

Land: exchange of joint interests: excluded land

Content merged and page archived.

Page archived.

Land: exchange of joint interests: milk quotas

Content merged and page archived.

Page archived.

Land: exchange of joint interests: ESC D26

Content merged and page archived.

Page archived.

Land: exchange of joint interests: calculation of relief

Content merged and page archived.

Page archived.

Land: exchange of joint interests: private residences

Content merged and page archived.

Page archived.

Land: exchange of joint interests: spouses or civil partners

Content merged and page archived.

Page archived.

Land: exchange of joint interests: exchanges of unequal value

Content merged and page archived.

Page archived.

Land: exchange of joint interests: milk and potato quota

Content merged and page archived.

Page archived.

Capital Gains Manual: Land: Relief on exchange of joint interests in land: contents

Page archived

Capital Gains Manual: Land: contents

Contents listing updated.

Migration of companies: departures from UK: ceasing to be resident in UK

Company migrations - add mention of charge for gains on UK land, explanation of CGT for years to 2012-13 trimmed.

5 October 2020 published amendments

Short leases: disposal: relief given under ITTOIA05/S61 or CTA09/S63

Guidance update

Short leases: assignment of short lease granted at under value

Guidance update

Leases: sum paid to procure surrender of lease

Guidance update

Leases: commutation of rent where landlord is a freeholder

Guidance update

Leases: commutation of rent: landlord is leaseholder under short lease

Guidance update

Leases: commutation of rent otherwise than under terms of lease

Guidance update

Leases: merger

Guidance update

Private residence relief: the entity of the dwelling-house: appurtenance

change on hyper links

29 September 2020 published amendments

Consideration for disposal: market value rule

links updated

28 September 2020 published amendments

Rates of tax: from 23 June 2010

content merged into CG21000

content merged into CG21000

Rates of tax: from 23 June 2010 onwards: example

Guidance update

content merged to CG21000.

Rates of tax: from 23 June 2010 onwards: example including Business Asset Disposal Relief

content merged to CG21000.

Rates of tax: from 23 June 2010 onwards: extending the basic rate band

content merged to CG21004

Rates of tax: from 23 June 2010 onwards: special cases

content merged to CG21004

content merged to CG21204

Rates of tax: transitional rules for 2010-11

Page archived

Page archived

Rates of tax: 2010-11: example of transitional rule: gains accruing before 23 June 2010

Page archived

Page archived

Rates of tax: 2010-11: example of transitional rule: temporary non-residence

Guidance update

Page archived

24 September 2020 published amendments

Business Asset Disposal Relief: calculation of the relief - examples

Guidance update

22 September 2020 published amendments

Business Asset Disposal Relief: calculation of the relief - general TCGA92/S169N

Guidance update

Business Asset Disposal Relief: calculation of the relief: postponed or deferred gains

Guidance update

Business Asset Disposal Relief: calculation of the relief: rolled over gains

Guidance udpate

Business Asset Disposal Relief: calculation of the relief: gifts of business assets

Guidance update

Business Asset Disposal Relief - calculation - disposals by trustees: more than one qualifying beneficiary

Guidance update

Business Asset Disposal Relief - calculation - restrictions on relief for “associated disposals”

Guidance update

Business Asset Disposal Relief: shares/securities: company reorganisations - share exchanges etc.

Guidance update

Business Asset Disposal Relief: share exchanges etc. involving QCBs: exchanges from 6 April 2008 to 22 June 2010

Guidance update

Business Asset Disposal Relief: share exchanges etc. involving QCBs: exchanges on or after 23 June 2010

Guidance update

Business Asset Disposal Relief: share exchanges etc. involving QCBs before 6th April 2008 - deferred gains coming back into charge on or after 6th April 2008 - transitional rules

Guidance update

Business Asset Disposal Relief: share exchanges etc involving QCBs before 6th April 2008 - deferred gains coming back into charge on or after 6th April 2008 - transitional rules - examples

Guidance udpate

Business Asset Disposal Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6th April 2008 - deferred gains coming back into charge after 6th April 2008 - transitional rules

Guidance update

Business Asset Disposal Relief: Enterprise Investment Scheme and Venture Capital Trust investments before 6th April 2008 - deferred gains coming back into charge after 6th April 2008 - transitional rules - examples

Guidance update

Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents

Page structure updated

Business Asset Disposal Relief: relevant business assets - exclusion of goodwill in certain circumstances from 3 December 2014

Guidance update

Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020: anti-forestalling rule: unconditional contracts

New guidance on operation of anti-forestalling rule for reduction in lifetime limit for relief

Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020: anti-forestalling rule: elections under Section 169Q

New guidance on anti-forestalling rule for reduction in lifetime limit from 11 March 2020. Formatting issues corrected.

Guidance update

21 September 2020 published amendments

Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents

Guidance update

BADR : Introduction and legislation

Guidance update

Business Asset Disposal Relief: broad outline

Guidance update

Business Asset Disposal Relief: office responsible

Guidance update

Business Asset Disposal Relief: meaning of business

Guidance update

Business Asset Disposal Relief: claims to relief

Guidance update

Business Asset Disposal Relief: qualifying disposals by individuals

Guidance update

Business Asset Disposal Relief: qualifying disposals by individuals: examples

Guidance update

Business Asset Disposal Relief: qualifying disposals by trustees

Guidance udpate

Business Asset Disposal Relief: qualifying disposals by trustees: example

Guidance update

Business Asset Disposal Relief: qualifying “associated disposals” by individuals

Guidance update

Business Asset Disposal Relief: qualifying “associated disposals” by individuals: disposals on or after 18 March 2015

Guidance update

Business Asset Disposal Relief: qualifying “associated disposals” by individuals: disposals before 18 March 2015

Guidance update

BADR: qualifying “associated disposals” by individuals: meaning of “withdrawal from business”.

Guidance update

Business Asset Disposal Relief: qualifying “associated disposals” - examples

Guidance update

Business Asset Disposal Relief: relevant business assets

Guidance update

Business Asset Disposal Relief: relevant business assets - exclusion of goodwill in certain circumstances from 3 December 2014

Guidance update

Business Asset Disposal Relief: time limit for onward sale of shares

Guidance update

Business Asset Disposal Relief: disposal of whole or part of business: conditions and disposal of assets after cessation of a business

Guidance update

BADR - “disposal of part of a business”: meaning

Guidance update

Business Asset Disposal Relief - “disposal of part of a business”: meaning - case law

Guidance update

Business Asset Disposal Relief - “disposal of part of a business”: meaning - case law continued

Guidance update

Business Asset Disposal Relief: disposal of part of a business, discussion of case law

Guidance update

BADR: disposal of part of a business, factors arising from case law

Guidance update

Business Asset Disposal Relief: disposal of whole or part of business: partnerships

Guidance udpate

Business Asset Disposal Relief: disposal of assets after cessation of business

Guidance update

Business Asset Disposal Relief: shares or securities: personal company

Guidance udpate

Business Asset Disposal Relief: shares or securities: personal company definition: the economic interest requirement

Guidance udpate

Business Asset Disposal Relief: shares or securities: Enterprise Management Incentive Scheme shares

Guidance update

BADR: Dilution elections where relevant share issue is on or after 6 April 2019

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of "in the course of, or for the purposes of, a trade"

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of preparing to carry on a trade

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of acquiring or starting to carry on a trade, or acquiring shares in a trading company

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - meaning of "as soon as is reasonably practicable in the circumstances"

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - shares and other assets held otherwise than as investments

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - overview

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - pre-18 March 2015

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - investments in joint venture companies - 18 March 2015 and later

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group – activities conducted through a partnership

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - surplus trading property

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - the meaning of "substantial"

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - investments in shares under the Corporate Venturing Scheme (CVS)

Guidance update

Business Asset Disposal Relief: trading company and holding company of a trading group - applications for a ruling on the status of a company

Guidance update

Business Asset Disposal Relief: date of cessation of a business

Guidance update

Business Asset Disposal Relief: officers and employees

Guidance update

Business Asset Disposal Relief: shares/securities: liquidation of company

Guidance update

Business Asset Disposal Relief: calculation: introduction: scope of guidance

Guidance update

18 September 2020 published amendments

Annual exempt amount: losses

link updated

Annual exempt amount: taxable amount: losses

hyperlinks updated

Annual exempt amount: taxable amount: cases involving losses and attributed gains

hyperlink updated

Annual exempt amount: losses of other years and attributed gains

Hyperlinks updated

Annual exempt amount: exploitation

hyperlink added

Annual exempt amount: qualifying persons: the main exemption

hyperlink added

Annual exempt amount: qualifying persons: the trust exemption

hyperlinks updated

Death and Personal Representatives: Personal representatives and their liabilities: Personal representatives: incidental expenses: England: Wales: N Ireland

Guidance update

16 September 2020 published amendments

Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents

spelling error rectified

28 August 2020 published amendments

Valuation: post transaction valuation checks: where to send form CG34

Guidance update

20 August 2020 published amendments

Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents

Page added

13 August 2020 published amendments

Expenditure: introduction

Hyperlink updated

Death and Personal Representatives: Introduction to taxation consequences: Personal representatives and taxation

Guidance update

10 August 2020 published amendments

Non-resident capital gains from 6 April 2019: UK property rich collective investment vehicles: Overview of the rules for collective investment vehicles

Page archived

Page unpublished

Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: Definitions

Page archived

Page unpublished

UK property rich collective investment vehicles: Introduction: Default position for CIVs and their investors

Page archived

UK property rich collective investment vehicles: Introduction: Overview of elections for transparency or exemption

Page archived

Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: The transparency and exemption elections

Page archived

page unpublished

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents

Page archived

Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: The exemption election - Qualifying conditions

Page archived

Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: The exemption election: Making & revoking an election, and effect of election

Page archived

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Interaction with rules in Chapter 3 of Part 3 TCGA92

Page archived

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: Disposals by non-resident investors of interests in CIVs and assets with an ‘appropriate connection’ to CIVs (TCGA92/SCH5AAA/para 6)

Page archived

Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: Meaning of wholly owned and almost wholly owned

Page archived

Non-resident capital gains from 6 April 20129: UK property rich collective investment vehicles: Reporting requirements

Page archived

UK property rich collective investment vehicles: Introduction

Page archived

5 August 2020 published amendments

Private residence relief: example: partial relief despite residential use

Guidance update

Private residence relief: example: sale of dwelling-house: land exceeds permitted area

Guidance update

Private residence relief: example: disposal of garden/grounds within permitted area: separate asset

Guidance update

Private residence relief: example: disposal of garden/grounds within permitted area: part-disposal

Guidance update

Private residence relief: example: disposal partly within permitted area: separate asset

Guidance update

Private residence relief: example: disposal partly within permitted area: part-disposal

Guidance update

Private residence relief: realising gain: conversion into flats - example 1

Guidance update

Private residence relief: realising gain: conversion into flats - example 2

Guidance update

Private residence relief: separation, divorce or dissolution of civil partnership: ownership matrimonial or civil partnership home

Guidance update

Private residence relief: example: spouse or civil partner entitled to share of proceeds

Guidance update

Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8

Guidance update

Private residence relief: dependent relative: husband and wife and civil partners

Guidance update

Private residence relief: dependent relative: at 5/4/88: sole residence

Guidance update

Private residence relief: dependent relative: at 5/4/88: transitional

Guidance update

4 August 2020 published amendments

Private residence relief: letting: residence partly used for trade

guidance update

Private residence relief: ownership period: spouses or civil partners and legatees

Guidance update

Private residence relief: disposals on or after 10 December 2003

Guidance update

Private residence relief: ownership period: relief restricted by rules in FA 2004: example

Guidance update

Private residence relief: ownership period beginning at 31/3/82: example

Guidance update

Private residence relief: period of ownership: transfer between spouses or between civil partners

Guidance update

Private residence relief: extended ownership period: transfer between spouses or between civil partners

Guidance update

Private residence relief: extended ownership period: transfer between spouses or between civil partners: example

Guidance update

Private residence relief: computation of relief: introduction

Guidance update

Private residence relief: computation of relief: general rule

Guidance update

Private residence relief: final period exemption

Guidance update

Private residence relief: final period exemption: cannot exceed gain

Guidance update

Private residence relief: delay in taking up residence: Disposals on or after 6 April 2020

Guidance update

Private residence relief: delay in taking up residence: Disposals before 6 April 2020 (ESC D49)

Guidance update

Private residence relief: ESC D49: good reasons for exceptional delay in taking up residence (for disposals prior to 6 April 2020 only)

Guidance update

Private residence relief: relief for two dwelling houses for same period

Guidance update

Private residence relief: periods of absence: example: individual prevented from returning to residence

Guidance update

Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: periods away from property: specific points for NRCGT

Guidance update

Private residence relief: losses

Guidance update

3 August 2020 published amendments

Private residence relief: only or main residence: two or more residences: late nominations

Guidance update

Private residence relief: two or more residences: job-related accommodation

guidance update

Private residence relief: letting: introduction

guidance update

Private residence relief: letting: lodger

Guidance update

Private residence relief: letting: relief for letting of residential accommodation

Guidance update

Private residence relief: letting: meaning of let as residential accommodation

Guidance update

Private residence relief: letting: spouses, civil partners, trustees and dependent relatives

Guidance update

Private residence relief: letting: building not a dwelling-house

Guidance update

Private residence relief: letting: gain arising by reason of letting

Guidance update

Private residence relief: letting: application to letting trades

Guidance update

Private residence relief: letting: complete relief on part let

Guidance update

Private residence relief: letting: restricted relief on part let

Guidance update

Private residence relief: letting: whole residence let for period (for disposals prior to 6 April 2020 only)

Guidance update

Private residence relief: letting: jointly owned residence

Guidance update

22 July 2020 published amendments

Appendix 17 - Draft guidance on the Corporate Capital Loss Restriction

Wording for calculation of chargeable gains deductions allowance corrected to confirm that the amount is up to £5 million less the total of any amounts of other deductions allowances already claimed.

Leases: grant of lease out of short lease: sub-lease at higher rent

Guidance update

Leases: grant of lease out of short lease: part of land sub-let

Guidance update

Leases: grant of lease out of short lease: restriction of capital loss

Guidance update

Short leases: disposal: allowable expenditure

Guidance update

Short leases: disposal: lease subject to sub-lease not at rack rent

Guidance update

Short leases: disposal of lease wasting asset at 6/4/65

Guidance update

guidance update

Guidance update

21 July 2020 published amendments

Leases: property income: non-arm's length grant of lease: deemed premium

Formatting issues

Leases: Grant of long lease out of a freehold or long lease

Guidance update

Leases: grant of short lease out of a freehold or long lease

Guidance update

Leases: grant of lease out of short lease: allowable expenditure

Guidance update

grammatical update

Leases: grant of lease out of short lease: computation of gain

guidance update

20 July 2020 published amendments

Leases: part of premium chargeable as property income

guidance update

Leases: property income: non-arm's length grant of lease: deemed premium

guidance update

guidance update

15 July 2020 published amendments

Development value: introduction

Some material moved to archive and various links added.

Title update.

Assets held on 6 April 1965 disposed of with development value

Material archived and links added.

Title corrected.

Betterment Levy

Material archived.

Development Land Tax

Material archived.

Land: development value: introduction

Page archived.

Page archived.

Land: development value: meaning of `land with development value'

Page archived.

Page archived.

Land: development value: meaning of `land with development value'

Page archived.

Page archived.

Land: development value: meaning of `land with development value'

Page archived.

Page archived.

Land: development value: `current use value'

Page archived.

Page archived.

Land: development value: `material development'

Page archived.

Page archived.

Land: development value: `material development'

Page archived.

Page archived.

Land: development value: `material development'

Page archived.

Page archived.

Land: development value: restriction of gain or loss

Page archived.

Page archived.

Land: development value: part-disposals

Page archived.

Page archived.

Land: development value: further disposal after rule in CG72602 applied

Page archived.

Page archived.

Land: development value: disposal after rule in CG72602 not applied

Page archived.

Land: development value: example

Page archived.

Land: development value: part disposed of clearly separate asset

Page archived.

Land: development value: development value suspected

Page archived.

Land: development value: Betterment Levy

Content archived.

Land: development value: Development Land Tax

Content archived.

Land: development value: Development Land Tax

Content archived.

Land: development value: Development Land Tax

Content archived.

Land: development value

Contents amended following archive of content.

8 July 2020 published amendments

Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief

Paragraph added to clarify provisional claim procedure in case of partial reinvestment, following feedback from CCG

7 July 2020 published amendments

Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Settlements and settlors affected: contents

Page Archived

Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Computations: contents

Page Archived

Page Archived

Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Procedures: Contents

Page Archived

Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Special cases: contents

Page Archived

Page Archived

Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: contents

updated page structure

Technical Help For HMRC Staff

link to technical form updated

29 June 2020 published amendments

Indexation: from 6/4/88 indexation tables

Link to indexation tables on gov.uk added

10 June 2020 published amendments

Relief for Gifts of Business Assets: Claims

Update to reflect covid-19 claims procedure

21 May 2020 published amendments

Technical Help For HMRC Staff

extra Form link removed

19 May 2020 published amendments

Losses: targeted anti-avoidance rule from 6 December 2006

HMRC internal referral routes clarified.

18 May 2020 published amendments

Transfer of a business to a company: introduction and interaction with other reliefs

hyperlinks updated

Transfer of a business to a company: conditions for relief

Hyperlinks updated

12 May 2020 published amendments

Appendices: contents

Added link to new draft guidance.

6 May 2020 published amendments

Interests in possession: interests of minors: Trustee Act 1925

Page Archived

Page archived

Interests in possession: interests of minors: Trustee Act 1925

Page archived

Interests in possession: age of majority

Page archived

Interests in possession: age of majority

Page archived

Page archived

Interests in possession: minors: Scotland

Page archived

Interests in possession: protective interests

Page archived

Interests in possession: interest for life of another

Page archived

Interests in possession: interest for life of another

Page archived

Interests in possession: trustees' discretion

Page archived

Interests in possession: annuities

Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Life interests in possession: Contents

Page restructured

Life interests: extension to non-life interests

Page archived

Page archived

Life interests: extension to non-life interests: commencement

Page archived

Page archived

Life interests: extension to non-life interests: example

Page archived

Life interests: extension to non-life interests: claims

Page archived

Life interests: extension to non-life interests: clawback cases

Page archived

Life interests: extension to non-life interests: example

Page archived

Life interests: extension to non-life interests: relevant disposals

Page archived

Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: EScD43: extension to non-life interests: Contents

Page restructured

Death of person with interest in possession: interest in part

Page archived

Life interests and interests in possession: Death of person with interest in possession: reversion to settlor

Page archived

Guidance update

unpublished in error page republished

Death of person with interest in possession: valuation of trust assets

Page archived

Death of person with interest in possession: example

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Death of person with interest in possession in part: special treatment

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Death of person with interest in possession: death of annuitant

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Death of person with interest in possession: death of annuitant

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Death of person with interest in possession: examples

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Death of person with interest in possession: examples

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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Death of person with life interest: Contents

Page restructured

5 May 2020 published amendments

Settlor trusts: computations: multiple settlors

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Settlor trusts: computations: multiple settlors

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Settlor trusts: computations: multiple settlors

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Settlor trusts: computations: multiple settlors

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Settlor trusts: computations: multiple settlors

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Settlor trusts: computations: multiple settlors

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Settlor trusts: computations: Example 1

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Settlor trusts: computations: Example 2

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Settlor trusts: computations: foreign gains special cases

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Settlor trusts: computations: foreign gains special cases

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Settlor trusts: computations: double taxation relief

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Settlor trusts: computations: double taxation relief

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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Computations: contents

page structure updated

Settlor trusts: procedures: returns by trustees

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Settlor trusts: procedures: returns by settlors

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Settlor trusts: procedures: assessment

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Settlor trusts: recovery by settlor from trustees of tax paid

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Settlor trusts: form of certificate

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Settlor trusts: normal case

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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Procedures: Contents

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Settlor trusts: new claim that several settlements exist

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Settlor trusts: new claim that several settlements exist

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Page archived

Settlor trusts: new claim that several settlements exist

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Settlor trusts: new claim that several settlements exist

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Settlor trusts: maintenance funds for historic buildings

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Settlor trusts: share option schemes: trusts for employees

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Settlor trusts: share option schemes: trusts for employees

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Settlor trusts: share option schemes: trusts for employees

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Page archived

Settlor trusts: other commercial arrangements

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Settlor trusts: other commercial arrangements

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Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Special cases: contents

page restrucured

Assessment and procedures: trustees: rates

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Assessment and procedures: trustees: rate applicable to trusts: years 1998-99 to 2007-08

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Rates: special cases

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Capital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures: Rates: Contents

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Assessment: collection of tax from beneficiaries

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Capital Gains Manual: Trusts and Capital Gains Tax: Tax rates and assessment and procedures: Assessment: Contents

page structure updated

Assessment of trustees: whom to assess

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Guidance in TSEM: conditions for special rules to apply - vulnerable persons

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Guidance in TSEM: conditions for special rules to apply - qualifying trusts

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Guidance in TSEM: elections and claims

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Elections

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Claims

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UK resident beneficiary: tax years 2004-05 to 2007-08

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UK resident beneficiary: tax years 2004-05 to 2007-08: calculation

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UK resident beneficiary: tax years 2004-05 to 2007-08: Increase in liability

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UK resident beneficiary: tax year 2008-09 onwards: example tax year 2010-11

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Procedures for dealing with elections and claims

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Non-resident beneficiaries: tax years 2004-05 to 2007-08

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Non-resident beneficiary CGT example: tax years 2004-05 to 2007-08

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Non-resident beneficiary: CGT example: tax year 2008-09 onwards

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Non-resident trustees

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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: Cases of non-resident trustees and/or non-resident beneficiaries: Contents

page restructured

Gifts in settlement: transfer into settlement

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Gifts in settlement: hold-over relief

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Gifts in settlement: other reliefs

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Gifts in settlement: date of gift

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Gifts in settlement: whether settled property

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Gifts in settlement: sales involving trustees

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Gifts to employee trusts: persons qualifying: individuals

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Gifts to employee trusts: persons qualifying: close companies

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Gifts to employee trusts: persons qualifying: other companies

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Gifts to employee trusts: computation of gains

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Gifts to employee trusts: close companies: effect on shareholders

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Gifts to employee trusts: procedure: liaison with HMRC - IHT

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Capital Gains Manual: Trusts and Capital Gains Tax: Gifts to employee trusts: contents

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Interests in possession: market value on death: introduction: Inheritance Tax

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Interests in possession: introduction: death and trusts

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Interests in possession: introduction: death and trusts

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Interests in possession: introduction: death and trusts: special provisions

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Interests in possession: introduction: death and trusts: special provisions

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Interests in possession: introduction: death and trusts: special provisions

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Interests in possession: Board's Press Release

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Interests in possession: further points

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Interests in possession: further points

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Life interests in possession: meaning

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4 May 2020 published amendments

Conventional but bare trusts: several beneficiaries

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Conventional but bare trusts: specific cases

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Conventional but bare trusts: contingency gift over to executors

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Conventional but bare trusts: powers of appointment held by beneficiary

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Conventional but bare trusts: powers of appointment held by beneficiary

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Conventional but bare trusts: Scotland: special cases

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Conventional but bare trusts: transfer by way of security

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Conventional but bare trusts: payment at a particular age

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Conventional but bare trusts: payment at a particular age

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Settlor trusts: introduction: procedures for settlors' Offices

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Settlor trusts: introduction: summary of provisions

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Settlor trusts: introduction: summary of provisions

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Settlor trusts: introduction: summary of provisions

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Settlor trusts: settlements affected

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Settlor trusts: settlements affected

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Settlor trusts: interest in the settlement

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Settlor trusts: benefit

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Settlor trusts: small benefits

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Settlor trusts: spouse or civil partner or minor child

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Settlor trusts: Income Tax rulings

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Settlor trusts: Income Tax rulings

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Settlor trusts: cases where Income Tax ruling inapplicable

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Settlor trusts: cases where Income Tax ruling inapplicable

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Settlor trusts: cases where Income Tax ruling inapplicable

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Settlor trusts: new procedures: cases with no IT ruling

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Settlor trusts: non-resident trusts

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Settlor trusts: meaning of settlor

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Settlor trusts: meaning of settlor

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Settlor trusts: power of appointment

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Settlor trusts: multiple settlors

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Settlor trusts: Corporate settlors

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Settlor trusts: exceptions

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Settlor trusts: death of spouse or civil partner or child

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Settlor trusts: year of change of residence of settlor

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Settlor trusts: interests to be disregarded

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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: Settlements and settlors affected: contents

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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Conventional but bare trusts: contents

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Settlor trusts: computations: returns and reliefs

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Settlor trusts: computations: losses of trustees

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Settlor trusts: computations: amount chargeable: on settlor

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Settlor trusts: computations: personal losses: 1998-99 onwards: introduction

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Settlor trusts: computations: personal losses: 2003-04 onwards

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Settlor trusts: computations: personal losses: temporary non-residents: 2003-04 onwards

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Settlor trusts: computations: personal losses: temporary non-residents: gains restricted

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Settlor trusts: computations: chargeable gains attributed from different settlements

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Settlor trusts: computations: personal losses: election for 2000-01 to 2002-03

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Settlor trusts: computations: personal losses: election for 2000-01 to 2002-03: example

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Settlor trusts: computations: personal losses: 1998-99 to 2002-03

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Settlor trusts: computations: settlor becoming absolutely entitled

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Settlor trusts: computations: married women settlors 88-89/89-90

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Settlor trusts: computations: example

Page archived

29 April 2020 published amendments

Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: deemed disposal

page archived

Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: other effects

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Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: losses

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Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: giving advice

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Disposals by trustees: no `looking through'

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Disposals by trustees: no `looking through'

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Disposals by trustees: expenses: xsfer to person absolutely entitled

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Disposals by trustees: expenses: fees of corporate trustees

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Disposals by trustees: expenses: fees of other professional trustees

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Disposals by trustees: reliefs: gifts hold-over relief

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Disposals by trustees: reliefs: gifts hold-over relief clawback

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Disposals by trustees: reliefs: gifts hold-over relief: restriction of set off of trust losses

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Disposals by trustees: reliefs: private residence relief

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Disposals by trustees: reliefs: reinvestment relief

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Disposals by trustees: reliefs: EIS relief

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Disposals by trustees: gratuitous xfers by employee trusts

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Disposals by trustees: stock dividends: shares held by trustees: Income Tax

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Disposals by trustees: shares held by trustees: beneficiary entitled

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Disposals by trustees: shares held by trustees: discretionary/accumulation

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Disposals by trustees: shares held by trustees: other trusts

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Disposals by trustees: shares held by trustees: trusts established under law of England & Wales or law of Northern Ireland

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Disposals by trustees: shares held by trustees: trusts established under law of England & Wales or law of Northern Ireland: enhanced stock dividend

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Disposals by trustees: shares held by trustees: Scottish trust

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Demergers: direct demergers: CGT treatment: individuals

page archived

Demergers: indirect demergers: CGT treatment: individuals

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Demergers: direct demergers: CGT treatment: trustees

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Demergers: trust Law

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Demergers: CGT treatment: trustees: indirect demergers

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Direct demergers: trustees: interests in possession: England Wales/Ireland

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Direct demergers: trustees interests in possession: Scotland

page archived

Direct demergers: trustees interests in possession: other countries

page archived

Direct demergers: trustees discretionary trusts etc

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Demergers: example

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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Demergers: Contents

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Bare trusts: introduction

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Bare trusts: introduction

page archived

Bare trusts: introduction

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Bare trusts: introduction

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Bare trusts: introduction: examples

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Bare trusts: introduction: examples

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Bare trusts: introduction: examples

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Bare trusts: absolute entitlement

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Bare trusts: absolutely entitled judicial comment

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Bare trusts: charges

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Bare trusts: infants and other persons under a disability

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Bare trusts: joint entitlement

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Bare trusts: computations: bare trusts and nominees

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Bare trusts: main principles and effects: example

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Bare trusts: main principles and effects: allowable expenditure

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Bare trusts: pooling of shares etc

page archived

Bare trusts: sales of interests

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Bare trusts: bare trusts: administration

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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Bare trusts: main principles and effects: contents

Page restructured

28 April 2020 published amendments

Residence of trustees: pre 5 April 2007: main rule

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Residence of trustees: pre 5 April 2007: general administration

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Residence of trustees: pre 5 April 2007: general administration

page archived

Residence of trustees: pre 5 April 2007: general administration

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Residence of trustees: pre 5 April 2007: general administration

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Residence of trustees: pre 5 April 2007: example

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Residence of trustees: pre 5 April 2007: professional trustees

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Residence of trustees: pre 5 April 2007: professional trustees

page archived

Residence of trustees: pre 5 April 2007: Income Tax

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Residence of trustees: from 6 April 2007

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Residence of trustees: Non-Resident Trusts responsibility

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Basic terms of trust law as applied to CGT: settlement

page archived

Basic terms of trust law as applied to CGT: settlement

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Basic terms of trust law as applied to CGT: separate settlements

Page archived

Basic terms of trust law as applied to CGT: one settlement or more?

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Basic terms of trust law as applied to CGT: one settlement or more?

page archived

Basic terms of trust law as applied to CGT: one settlement or more?

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Basic terms of trust law as applied to CGT: Roome v Edwards

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Basic terms of trust law as applied to CGT: when single settlement

page archived

Basic terms of trust law as applied to CGT: separate property

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Basic terms of trust law as applied to CGT: separate trustees

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Basic terms of trust law as applied to CGT: separate trusts

page archived

Basic terms of trust law as applied to CGT: separate beneficiaries

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Basic terms of trust law as applied to CGT: marriage settlements

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Basic terms of trust law as applied to CGT: additions to settlements

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Basic terms of trust law as applied to CGT: additions to settlements

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Basic terms of trust law as applied to CGT: additions to settlements

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Basic terms of trust law as applied to CGT: additions to settlements

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23 April 2020 published amendments

Trusts: outline of CGT for trusts: the settlement

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Trusts: outline of CGT for trusts: the settlement

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Trusts: outline of CGT for trusts: transfers in

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Trusts: outline of CGT for trusts: events during life of settlement

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Trusts: outline of CGT for trusts: events during life of settlement

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Trusts: outline of CGT for trusts: transfers out

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Trusts: outline of CGT for trusts: rates of tax

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Trusts: outline of CGT for trusts: annual exempt amount

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Trusts: outline of CGT for trusts: annual exempt amount

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Trusts: outline of CGT for trusts: interests of beneficiaries

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Trusts: documentation and submissions: submissions to a specialist office

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Basic terms of trust law as applied to CGT

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Basic terms of trust law as applied to CGT

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Basic terms of trust law as applied to CGT

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Basic terms of trust law as applied to CGT

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Basic terms of trust law as applied to CGT: settled property

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Basic terms of trust law as applied to CGT: settlor: up to 5 April 2006

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Basic terms of trust law as applied to CGT: settlor: up to 5 April 2006

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Basic terms of trust law applied to CGT: settlor: up to 5 April 2006

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Basic terms of trust law as applied to CGT: settlor: from 6 April 2006

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Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: basic principles

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Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: anti-avoidance

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Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: transfer between settlements

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Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: deeds of variation

Page archived

Basic terms of trust law as applied to CGT: trust

Page archived

Basic terms of trust law as applied to CGT: legal/beneficial interests

Page archived

Basic terms of trust law as applied to CGT: creation of trusts

Page archived

22 April 2020 published amendments

The degrouping charge: mergers: overview

Cross references to following material on same topic corrected.

21 April 2020 published amendments

Trusts: introduction

Page Archived

Trusts: definition: settlor

Page archived

Trusts: definition: trustees

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Trusts: definition: beneficiaries

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Trusts: definition: unit trusts

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Trusts: definition: investment trusts

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Trusts: outline of CGT for trusts: the settlement

Page archived

17 April 2020 published amendments

Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance

link updated

link updated

Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: supplementary draft guidance

link updated

link updated

16 April 2020 published amendments

Private residence relief: separation, divorce or dissolution of civil partnership: example: transfer of interest

Dater error amended

2 April 2020 published amendments

Disposal of interest in resident settlement: trustees becoming NR

Page Archived

Capital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements: contents

Page structure updated

Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: supplementary draft guidance

Guidance updated

guidance update

Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance

file update

1 April 2020 published amendments

Disposal of interests in settlements: introduction

guidance update

Disposal of interests in settlements: introduction

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Disposal of interests in settlements: exceptions to general rule

Page archived

Disposal of interests in settlements: computation of gain

Page archived

Disposal of interests in settlements: computation of gain

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Disposal of interests in settlements: example: purchased interests

Page archived

Disposal of interests in settlements: non-resident settlement

Page archived

Disposal of interests in settlements: after 18 March 1991

Page archived

Disposal of interests in settlements: after 18 March 1991

Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Introduction: Contents

page unarchived

Page structure updated

31 March 2020 published amendments

Roll-over relief on transfer of shares to Share Incentive Plan: the way to allow relief

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Roll-over relief on transfer of shares to Share Incentive Plan: allowing full relief

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Roll-over relief on transfer of shares to Share Incentive Plan: allowing partial relief

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Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets

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Page archived

Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets: EIS

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Capital Gains Manual: Reliefs: Relief on transfers of shares to approved Share Incentive Plan: contents

Page restructured

Appropriations to stock in trade

Guidance update

Appropriations from stock in trade

Guidance update

30 March 2020 published amendments

Introduction

Guidance update

Conditions for relief

Guidance update

Effect of disincorporation relief: overview

Guidance update

Effect of disincorporation relief: qualifying assets

Guidance update

Effect of disincorporation relief: post-FA 2002 goodwill

Guidance update

Effect of disincorporation relief: shareholders

guidance update

Effect of disincorporation relief: examples

Guidance update

Making a claim

Guidance update

Groups: appropriations to and from trading stock: outline

Guidance update

Groups: appropriations to trading stock

Guidance update

Groups: appropriations from trading stock

Guidance update

Groups: business asset roll-over relief, background

Guidance update

Groups: business asset roll-over relief: the single group trade rule

Guidance update

Groups: business asset roll-over relief: asset owned by non-trading company

guidance update

Groups: business asset roll-over relief: depreciating assets

Guidance update

Groups: business asset roll-over relief: the same person rule (1), the general rule

Guidance update

Groups: business asset roll-over relief: the same person rule (2), no need to be members at same time

Guidance update

Groups: business asset roll-over relief: the same person rule (3), takeovers

Guidance update

Groups: business asset roll-over relief: no-gain/no-loss acquisitions do not qualify for relief

Guidance update

Groups: modification of compulsory purchase roll-over relief rules

Guidance update

Groups: business asset roll-over relief, outline of guidance

Page archived, content now in CG45930

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Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Groups: Particular Aspects: Contents

Page structure updated

Roll-over relief on transfer of shares to an approved Share Incentive Plan: Introduction and Statute

Guidance update

Roll-over relief on transfer of shares to Share Incentive Plan: statute and content

Page archived, content now in CG61970

Page archived, content now in CG61970

Roll-over relief on transfer of shares to a Share Incentive Plan: the conditions for the relief

Guidance update

Grammar corrected

: Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: eligible shares

Guidance update

Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: trustees’ 10 percent stake

Guidance update

Roll-over relief on transfer of shares to Share Incentive Plan: relief not available: re-acquisition of shares

Guidance update

Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets

Guidance update

Title change

Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets

Page archived, content now in CG61976

Page archived, content now in CG61976

Roll-over relief on transfer of shares to Share Incentive Plan: computing relief

Guidance update

Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents

updating page name

Appropriations to stock in trade

Updating content

26 March 2020 published amendments

Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance

doc added

Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: supplementary draft guidance

link added

23 March 2020 published amendments

Appendices: contents

Page restructured

20 March 2020 published amendments

Relief for Gifts of Business Assets: Qualifying Assets

Removing redundant paragraph

19 March 2020 published amendments

NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals

Page structure updated

12 March 2020 published amendments

Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents

Page Restructured

Page Structure updated

Page updated & republished

Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter: contents

Page unpublished

Guidance update

Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Introduction: Contents

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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General: contents

Guidance update

Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: General introduction: Contents

Guidance update

11 March 2020 published amendments

Bare trusts: examples: land owned by several people at once

Page archived 

Bare trusts: examples: partnerships

Page archived

Bare trusts: assets bought in the name of/with cash provided by another

Page archived

Bare trusts: constructive trusts

Page archived

Page archived

Bare trusts: asset pooling arrangements: shares: Booth v Ellard

Page archived

Page archived

Bare trusts: asset pooling: land: Warrington v Brown

Page archived

Bare trusts: investment groups

Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents

Page archived

Conventional but bare trusts: specific cases

Page archived

Conventional but bare trusts: transfer by way of security

Page archived

Conventional but bare trusts: limitations

Page archived

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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: General introduction: Contents

Page archived

Settlor trusts: settlements affected

Page archived

6 March 2020 published amendments

Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups

Link updated

Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: contents

Page Restructured

Bare trusts: absolutely entitled judicial comment

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Page archived

Bare trusts: infants and other persons under a disability

Page archived

Bare trusts: pooling of shares etc

Page archived

Bare trusts: examples: land owned by several people at once

Page archived

5 March 2020 published amendments

Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Stock dividends: Contents

Page archived

4 March 2020 published amendments

Arrival in and departure from the UK: Extra Statutory Concession D2 - to 5 April 2013

grammatical update

Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: contents

Page Restructured

Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General: contents

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Disposals by trustees: expenses: fees of corporate trustees

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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Expenses of trustees: Contents

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Disposals by trustees: reliefs: gifts hold-over relief: restriction of set off of trust losses

Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Reliefs: Contents

Page archived

Disposals by trustees: gratuitous xfers by employee trusts

Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Employee trusts: Contents

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Disposals by trustees: shares held by trustees: beneficiary entitled

Page archived

Disposals by trustees: shares held by trustees: discretionary/accumulation

Page archived

Disposals by trustees: shares held by trustees: other trusts

Page archived

Disposals by trustees: shares held by trustees: trusts established under law of England & Wales or law of Northern Ireland

Page archived

Disposals by trustees: shares held by trustees: trusts established under law of England & Wales or law of Northern Ireland: enhanced stock dividend

Page archived

3 March 2020 published amendments

Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: transfer between settlements

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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: contents

Page restructured

Page restructured

Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Basic terms: Contents

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Basic terms of trust law as applied to CGT: settlement

Page archived

Page archived

Basic terms of trust law as applied to CGT: one settlement or more?

Page archived

Basic terms of trust law as applied to CGT: when single settlement

Page archived

Basic terms of trust law as applied to CGT: separate trusts

Page archived

Basic terms of trust law as applied to CGT: additions to settlements

Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: One settlement or several?: contents

Page archived

Basic terms of trust law as applied to CGT: sub-fund settlements: basic effects for CGT: deemed disposal

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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Basic terms of trust law: Contents

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Trustees: general

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Trustees: appointment of trustees

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Trustees: retirement or removal of trustees

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Trustees: appointment of trustees: Scotland

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Trustees: retirement or removal of trustees: Scotland

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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Trustees: Contents

Page archived

Residence of trustees: pre 5 April 2007: general administration

Page archived

Residence of trustees: pre 5 April 2007: professional trustees

Page archived

Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Residence of trustees: contents

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Capital Gains Manual: Trusts and Capital Gains Tax: Basic terms of trust law as applied to CGT: Introduction: Contents

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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: contents

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2 March 2020 published amendments

Trusts: outline of CGT for trusts: the settlement

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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: contents

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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter: contents

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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: What is a trust?: Contents

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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Administration: contents

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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Outline of Capital Gains Tax for trusts: Contents

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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Documentation and submissions: Contents

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28 February 2020 published amendments

Trusts: definition: settled property

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Trusts: definition: purposes

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Trusts: definition: bare trusts

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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: What is a trust?: Contents

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27 February 2020 published amendments

2006 IHT changes: treatment before 22 March 2006

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2006 IHT changes: CGT treatment before 22 March 2006

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2006 IHT changes: CGT gifts hold-over treatment before 22 March 2006

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2006 IHT changes: IHT treatment before 22 March 2006

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2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements

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2006 IHT changes: IHT and CGT treatment before 22 March 2006: transfers from settlements

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2006 IHT changes: IHT and CGT treatment before 22 March 2006: settlements and death of person with actual or deemed interest in possession

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2006 IHT changes: IHT and CGT treatment before 22 March 2006: miscellaneous situations

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Capital Gains Manual: Trusts and Capital Gains Tax: Changes to IHT from 22 March 2006: contents

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Absolute entitlement

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Absolute entitlement

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Absolute entitlement

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Absolute entitlement

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Absolute entitlement: meaning

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Absolute entitlement: meaning

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Absolute entitlement: meaning

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Absolute entitlement: outline of chapters

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Absolute entitlement: example: Stephenson v Barclays Bank Trust Co

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Absolute entitlement: example: Stephenson v Barclays Bank Trust Co

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Absolute entitlement: example: Stephenson v Barclays Bank Trust Co

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Absolute entitlement: example: Stephenson v Barclays Bank Trust Co

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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Introduction: contents

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Absolute entitlement: special cases

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Absolute entitlement: types of case

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Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: particular cases: Introduction: Contents

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Separate settlements: introduction

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Separate settlements: introduction

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Separate settlements: introduction

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Separate settlements: introduction

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Separate settlements: trustees as body of persons

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Separate settlements: trustees absolutely entitled as against other

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Separate settlements: transfer to a pre-existing settlement

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Separate settlements: changes of Revenue view

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Disposal of interests in settlements: introduction

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Disposal of interests in settlements

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Disposal of interests in settlements: merger of interests

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Disposal of interests in settlements: after 18 March 1991

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Capital Gains Manual: Trusts and Capital Gains Tax: Transactions creating separate settlements: Creation of separate settlements: introduction: Contents

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Disposal of interest in resident settlement: trustees becoming NR

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26 February 2020 published amendments

Non-resident capital gains from 6 April 2019: Sch5AA elections: notes for forms

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Non-resident capital gains from 6 April 2019: Para 8 election form

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archive message updated

Non-resident capital gains from 6 April 2019: Para 12(2) election form

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Non-resident capital gains from 6 April 2019: Para 12(3) election form

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Settlor trusts: introduction: procedures for settlors' Offices

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Settlor trusts: introduction: summary of provisions

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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: General introduction: Contents

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Guidance in TSEM: conditions for special rules to apply - vulnerable persons

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Guidance in TSEM: conditions for special rules to apply - qualifying trusts

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UK resident beneficiary: tax years 2004-05 to 2007-08

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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries

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Gifts in settlement: hold-over relief

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Gifts in settlement: other reliefs

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Gifts in settlement: date of gift

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Capital Gains Manual: Trusts and Capital Gains Tax: Gifts in settlement: contents

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Interests in possession: introduction: death and trusts: special provisions

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Interests in possession: introduction: death and trusts: special provisions

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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Contents

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25 February 2020 published amendments

Trusts: introduction

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Trusts: introduction

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Capital Gains Manual: Trusts and Capital Gains Tax: General introduction: Purpose of this chapter: contents

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Basic terms of trust law as applied to CGT

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Basic terms of trust law as applied to CGT

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Basic terms of trust law as applied to CGT

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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General: contents

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Bare trusts: introduction

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Bare trusts: introduction

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Bare trusts: introduction: examples

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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents

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21 February 2020 published amendments

2006 IHT changes: introduction

Guidance update

2006 IHT changes: IHT treatment from 22 March 2006

Guidance update

2006 IHT changes: IHT treatment from 22 March 2006: summary of Classes

Guidance update

2006 IHT changes: IHT treatment from 22 March 2006: qualifying interests in possession

Guidance update

2006 IHT changes: IHT treatment from 22 March 2006: trusts for the disabled

Guidance update

2006 IHT changes: IHT treatment from 22 March 2006: trusts for young people

Guidance update

2006 IHT changes: IHT treatment from 22 March 2006: other trusts

Guidance update

2006 IHT changes: CGT treatment from 22 March 2006

Guidance update

2006 IHT changes: IHT treatment from 22 March 2006: CGT holdover relief from 6 April 2006

hyperlinks updated

2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers to settlements

Guidance update

2006 IHT changes: IHT and CGT treatment from 22 March 2006: transfers from settlements

Guidance update

2006 IHT changes: IHT and CGT treatment from 22 March 2006: settlements and death of person with actual or deemed interest in possession

Guidance update

2006 IHT changes: IHT and CGT treatment from 22 March 2006: settlements and death of person with actual or deemed interest in possession

guidance update

2006 IHT changes: IHT treatment from 22 March 2006: miscellaneous situations

Guidance update

guidance update

Absolute entitlement

Guidance update

Absolute entitlement: effects: deemed disposal

guidance update

Absolute entitlement: losses of trustees and other reliefs

Guidance update

Absolute entitlement: occasions of absolute entitlement

Guidance update

Guidance update

Absolute entitlement: Introduction

Guidance update

Absolute entitlement: part of trust fund: successive events

Guidance update

Absolute entitlement: part of trust fund: immediately

Guidance update

Absolute entitlement: part of trust fund: Trustees' power of appropriation

Guidance update

Absolute entitlement: indivisible assets: English land/trusts

Guidance update

Absolute entitlement: wills or intestacies: land

Guidance update

Absolute entitlement: part of trust fund: other assets

Guidance update

Absolute entitlement: mergers of interests: general

Guidance update

Absolute entitlement: special cases: unauthorized distributions

Guidance udpate

Separate settlements: introduction

Guidance update

Separate settlements: appointment or advancement by trustees: practical approach

Guidance update

Separate settlements: form of the transaction: pre- existing settlement

Guidance update

Separate settlements: substance of the transaction

Guidance update

Separate settlements: conventional use of special powers of appointment

Guidance update

Separate settlements: variations of trusts: by agreement

Guidance update

Separate settlements: variations of trusts: under Variation of Trusts Act

Guidance update

Separate settlements: variations of trusts: instrument of variation of will or intestacy

Guidance update

Separate settlements: variations: identity of settlor

Guidance update

Separate settlements: appointments while estate in administration

Guidance update

Disposal of interests in settlements

Guidance update

Disposal of interests in settlements: computation of gain

Guidance update

Disposal of interests in settlements: Specific events

Guidance update

20 February 2020 published amendments

Non-resident capital gains from 6 April 2019: draft guidance

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Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: General introduction: Contents

Guidance update

Trusts and Capital Gains Tax: Settlor trusts: Overview

Guidance update

Capital gains manual: Contents: Settlor trusts: Self Assessment of trustees and collection of tax

Guidance update

Capital Gains Manual: Trusts and Capital Gains Tax: Trusts with vulnerable beneficiaries

Guidance update

Vulnerable beneficiaries: introduction

Guidance update

How the CGT legislation works: introduction

Guidance update

Tusts and Capital Gains Tax: Trusts with vulnerable beneficiaries: Excluded cases Income Tax and CGT

Guidance update

UK resident beneficiary: tax year 2008-09 onwards

Guidance update

Trusts with vulnerable beneficiaries: Non-resident beneficiary: tax years 2008-09 onwards

Guidance update

Trusts and Capital Gains Tax: Gifts in settlement

Guidance update

Gifts in settlement: Gifts to employee trusts

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Capital Gains Manual: Trusts and Capital Gains Tax: Life interests and interests in possession: Contents

Guidance update

Life interests and interests in possession: Interests in possession: death and CGT

Guidance update

Life interests and interests in possession: Interests in possession: Introduction

Guidance update

Life interests and interests in possession: Interests in possession: meaning

Guidance update

Life interests and interests in possession: Death of person with interest in possession: property remains settled

Guidance update

Life interests and interests in possession: Death of person with interest in possession: interest for life of another

Guidance update

Life interests and interests in possession: Death of person with interest in possession: property ceases to be settled

guidance update

Life interests and interests in possession: Death of person with interest in possession: interest in part

Guidance update

Life interests and interests in possession: Death of person with interest in possession: reversion to settlor

Guidance update

Death of person with interest in possession: part of settled property

Guidance update

Death of person with interest in possession: no separate funds

Guidance update

Death of person with interest in possession: valuation of trust assets

Guidance update

Death of person with interest in possession: right to part of income

Guidance update

Death of person with interest in possession: part of settled property

Guidance update

Death of person with interest in possession in part: special traetment

Guidance update

Death of person with interest in possession: death of annuitant

Guidance update

Death of person with interest in possession: recovery of held-over gain

Guidance update

10 February 2020 published amendments

NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Linked disposals and assessing UK property richness

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Related party assets and liabilities

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Impact of Double Tax Agreements

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Examples of establishing the level of investment

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The basics

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7 February 2020 published amendments

Trusts: introduction

guidance update

Trusts: definition: trust

guidance update

Trusts: Administration

guidance update

title change

Trusts: documentation and submissions

guidance update

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Basic terms of trust law as applied to CGT: Introduction

guidance update

Basic terms of trust law as applied to CGT: Basic terms

Guidance update

Basic terms of trust law as applied to CGT: One settlement or several?

guidance update

Basic terms of trust law as applied to CGT: sub-fund settlements

Guidance update

Basic terms of trust law as applied to CGT: Trustees

Guidance update

Guidance update

Residence of trustees: pre 5 April 2007: main rule

guidance update

Disposals by trustees: general

Guidance update

Disposals by trustees: Expenses

Guidance update

Disposals by trustees: reliefs

Guidance update

Disposals by trustees: employee trusts: trusts for employees

guidance update

Disposals by trustees: stock dividends: introduction

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Disposals by trustees: Demergers

guidance update

Bare trusts: introduction

Guidance update

Bare trusts: main principles and effects

Guidance update

Bare trusts: examples

Guidance update

Bare trusts: Conventional but bare trusts

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6 February 2020 published amendments

NRCG and the exemptions: Disposals from 6 April 2019: Introduction

hyperlinks updated

NRCG and the exemptions: Disposals from 6 April 2019: Dwelling and disposing of residential property

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Overview

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The basics

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: UK property richness

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Normal commercial loan

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Establishing the level of investment

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Examples of establishing the level of investment

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Linked disposals and assessing UK property richness

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The trading exception

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Impact of Double Tax Agreements

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Calculating the gain

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Targeted anti-avoidance rule

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NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CGT from 6 April 2019

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NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CT from 6 April 2019

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NRCG and the exemptions: Disposals from 6 April 2019: Specific occasions where person was not chargeable before 6 April 2019

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NRCG and the exemptions: Disposals from 6 April 2019: Other specific provisions

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NRCG and the exemptions: Disposals from 6 April 2019: Unascertainable consideration

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NRCG and the exemptions: Disposals from 6 April 2019: Interactions with Gifts hold-over and other reliefs

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NRCG and the exemptions: Disposals from 6 April 2019: Interactions with exit charges: Deemed disposals on exiting the UK

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NRCG and the exemptions: Disposals from 6 April 2019: Attribution of gains to other persons

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5 February 2020 published amendments

NRCG and the exemptions: Disposals from 6 April 2019: Residential property gains

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NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals

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NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CGT from 6 April 2019

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NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CT from 6 April 2019:

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Non-Resident Capital Gains (NRCG) and the exemptions: Disposals from 6 April 2019

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Capital Gains Manual: Land: contents

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3 February 2020 published amendments

Transfer of a business to a company: introduction and interaction with other reliefs

Guidance update

Transfer of a business to a company: conditions for relief

Guidance update

Transfer of a business to a company: consideration wholly or partly in exchange for shares and consideration other than in shares

Guidance update

Transfer of a business to a company: election for relief under TCGA92/S162 not to apply

Guidance update

Transfer of a business to a company: computation

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Transfer of a business to a company: computation: transfer of liabilities

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Transfer of a business to a company: example: consideration wholly in shares

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Transfer of a business to a company: example: consideration partly in shares

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Transfer of a business to a company: example: consideration partly satisfied by sum credited to director’s loan account

Guidance update

Transfer of a business to a company: example: relief restricted to cost of shares

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Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents

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Capital Gains Manual: Reliefs: Transfer of a business to a company: contents

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30 January 2020 published amendments

Valuation: post transaction valuation checks: action on receipt of return

Guidance update

Assets: valuation: introduction

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27 January 2020 published amendments

Administration of TCGA92/S86

Address & email link update

Charge on beneficiary of a non-resident - administration

Guidance update

24 January 2020 published amendments

Roll-over relief: reorganisations of constituencies: general

Guidance update

Roll-over relief: reorganisations of constituencies: successor association

Guidance update

Roll-over relief: reorganisations of constituencies: successor association

Guidance update

22 January 2020 published amendments

Shares and securities: introduction

Guidance update

Shares and securities: particular types of company/organisation

Guidance update

Private residence relief: garden and grounds: introduction

Guidance update

Private residence relief: garden and grounds: the role of the Valuation Office Agency

Guidance update

Private residence relief: garden and grounds: definitions

Guidance update

Private residence relief: garden and grounds: land physically separated

Guidance update

Private residence relief: garden and grounds: date of sale test: Varty v Lynes

Guidance update

Private residence relief: garden and grounds: Varty v Lynes: not resident at date of disposal

Guidance update

Private residence relief: garden and grounds: land disposed between contract and conveyance

Guidance update

Private residence relief: garden and grounds: ownership

Guidance update

Private residence relief: garden and grounds: ownership: differing interests in dwelling-house and land

Guidance update

Private residence relief: garden and grounds: caravans and boats

Guidance update

21 January 2020 published amendments

Life insurance policies/deferred annuities: computation of gains

hyperlinks updated

Capital Gains Manual: Introduction and computation: occassions of charge: part-disposals: general: what is the asset: part sold fraction of whole: expenditure only allowed once

hyperlinks updated

Capital sums derived from assets: interaction of s22 and s24 TCGA92

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Capital sums derived from assets: s22 TCGA92: the charge to tax

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Short leases: disposal: allowable expenditure

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Assets derived from other assets

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Indexation: from 6/4/88: assets derived from other assets

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Quoted options to subscribe for shares: acquisition cost: detachable warrants

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Introduction and computation: chargeable assets: Intangible assets: Cryptoassets

hyperlink updated

Expenditure: introduction

Guidance update

Expenditure: allowable: cost of acquisition or creation

Guidance update

Expenditure: enhancement expenditure

Guidance update

Expenditure: enhancement expenditure: demolition costs

Guidance update

Expenditure: incidental costs of acquisition and disposal

Guidance update

Incidental costs of acquisition and disposal: specific examples

Guidance update

Expenditure: interest and finance charges

Guidance update

Expenditure: reimbursements, grants etc out of public money

Guidance update

Expenditure: miscellaneous points

Guidance update

20 January 2020 published amendments

Non-resident capital gains from 6 April 2019: UK property rich collective investment vehicles: Overview of the rules for collective investment vehicles

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UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents

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Capital contributions to companies: made under terms of share issue

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Capital contributions to companies: other contributions not allowable

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16 January 2020 published amendments

UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents

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15 January 2020 published amendments

Non-resident capital gains from 6 April 2019: UK property rich collective investment vehicles: Overview of the rules for collective investment vehicles

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UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents

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Connected persons

Grammatical error updated

Share exchange: anti-avoidance: clearance procedure

Guidance update

Share exchange: Share exchanges involving non-UK incorporated close companies

Guidance update

ETMD: anti avoidance provisions: clearance procedure

Guidance update

Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: Targeted rules to prevent income to capital converter schemes by companies - Informal clearances - Contacting HMRC

Guidance update

Group share exchanges: share exchanges

Guidance update

14 January 2020 published amendments

Roll-over relief: improvements: ESC D22 and ESC D24

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Roll-over relief: fixed plant and machinery

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Roll-over relief: land and buildings

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Roll-over relief: land and buildings: occupied as well as used

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Roll-over relief: land and buildings: let properties

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Roll-over relief: options over land in the UK

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Roll-over relief: licensed premises owned by brewers: general

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Roll-over relief: satellites and spacecraft, ships and aircrafts

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Intangible regime: roll-over relief for companies

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Intangible regime: transitional arrangements for companies: disposal of assets within Classes 1, 2, 3 and 8 of TCGA 1992 s155/acquisition of goodwill or quota on or after 1 April 2002

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Intangible regime: transitional arrangements for companies: disposal and acquisition of goodwill or quota

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Intangible regime: IP reform: changes to roll-over relief for companies: examples

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Roll-over relief: EC agricultural quotas

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Roll-over relief: Lloyds underwriters: Lloyds syndicate capacity

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Particular assets: Contents

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Common difficulties: Contents

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Form of relief: Contents

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Roll-over relief: two or more trades carried on

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Qualifying use: Contents

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Claims and time limit: Contents

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Roll-over relief: partnerships: general

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Roll-over relief: Limited Liability Partnerships

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Roll-over relief: dissolution of partnership: partition of land

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Partnerships: Contents

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Roll-over relief: assets of individual used in trade of personal company

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Assets used in the trade of a family or personal company: Contents

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Roll-over relief: non-resident person with UK branch/agency or permanent establishment

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Non-resident person with UK branch or agency or permanent establishment: Contents

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Roll-over relief: furnished holiday lettings: general

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Roll-over relief: furnished holiday lettings: only or main residence

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Roll-over relief: Europe: set-aside scheme

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Furnished holiday lettings: Contents

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Roll-over relief: part of gain not chargeable

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Roll-over relief: interaction with other reliefs

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): Interaction with other provisions: Contents

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Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents

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13 January 2020 published amendments

Roll-over relief: depreciating assets: acquisition of further assets

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Roll-over relief: asset used for purposes of office/employment

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Roll-over relief: extension of time limit: compulsory acquisition: SP D6

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Roll-over relief: assessment and postponement

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Roll-over relief: declaration of intention to reinvest

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Roll-over relief: two or more trades carried on

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Roll-over relief: ownership of assets: general

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Roll-over relief: application of disposal consideration

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Roll-over relief: disposal consideration: allocation between new assets

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Roll-over relief: consideration deemed to be given

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Roll-over relief: spouses or civil partners

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Roll-over relief: on the acquisition

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Roll-over relief: assets not brought immediately into trade use: ESC D24

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Roll-over relief: other assets

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10 January 2020 published amendments

UK property rich collective investment vehicles: Introduction

link updated

Roll-over relief: form of relief

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Roll-over relief: depreciating assets: definition

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Roll-over relief: depreciating assets: acquisition of further assets

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Roll-over relief: depreciating assets: partial re-investment

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Roll-over relief: depreciating assets: acquisition for gain

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Roll-over relief: partial reinvestment

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Roll-over relief: qualifying assets

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Roll-over relief: two or more trades carried on simultaneously/successively: personal company

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Roll-over relief: part only of buildings used for trade

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Roll-over relief: asset used for purposes of office/employment

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Roll-over relief: time limit for claims

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Roll-over relief: how to make a claim

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Roll-over relief: form of claim: provisional relief: form of declaration

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Roll-over relief: time limit for re-investment

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Roll-over relief: time limit for re-investment: Board's discretion

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Roll-over relief: claims and time limits: determination of claims

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Roll-over relief: declaration of intention to reinvest: relevant day examples

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9 January 2020 published amendments

Roll-over relief: compulsory acquisition of land: introduction

Guidance update

Roll-over relief: compulsory acquisition of land: new land

Guidance update

Roll-over relief: compulsory acquisition of land: time limits

Guidance update

Roll-over relief: compulsory acquisition of land: computation of relief

Guidance update

Roll-over relief: compulsory acquisition of land: depreciating assets

Guidance update

Roll-over relief: compulsory acquisition of land: authority exercising or having compulsory powers

Guidance update

Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Land and Buildings

links updated

Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): General: Contents

new pages added

page structure updated

Page archived, material now at CG2050C

Page archived, material now at CG2050C

Roll-over relief: TCGA92/S152

Guidance update

Reliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief

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Page structure updated

Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents

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Page structure updated

Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets

Page structure update

3 January 2020 published amendments

Reliefs: Introduction and Order of Reliefs

Guidance update

Reliefs: Replacement of Business Assets (Roll-over Relief): Persons Entitled to Relief

Guidance update

Reliefs: Replacement of Business Assets (Roll-over Relief): Basic Conditions

Guidance update

Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets

Guidance update

Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Land and Buildings

link update

2019

23 December 2019 published amendments

Land: valuation: introduction: scope of chapter

Content updated, links added and merger of content.

Land: valuation: introduction: land includes buildings

Merger of content; page archived.

Merger of content; page archived.

Land: valuation: introduction: interests in land

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Land: valuation: introduction: Valuation Office Agency

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Land: valuation: introduction: land in Northern Ireland

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Land: valuation: introduction: VOA advice must be relied on

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Land: valuation: introduction: Valuation Office Agency: assistance and advice

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Land: valuation: introduction: valuations must be referred to Valuation Office Agency

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Land: valuation: introduction: other valuation considerations

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Land: valuation: introduction: post transaction valuation check

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Land: valuation: Valuation Office Agency: no need to refer to

Content updated, links added and content merged.

Land: valuation: Valuation Office Agency: all other valuations to be referred

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Land: valuation: Valuation Office Agency: full information must be provided

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Land: valuation: Valuation Office Agency: multiple land valuation scheme

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Land: valuation: Valuation Office Agency: multiple land valuation scheme

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Land: valuation: Valuation Office Agency: small valuations: de minimis limit

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Land: valuation: Valuation Office Agency: small valuations: no need to refer

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Land: valuation: Valuation Office Agency: small valuations: no need to refer

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Land: valuation: apportionments: advice from the Valuation Office Agency

Content updated and merged.

Land: valuation: apportionments: amount and method of apportionment

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Land: valuation: basis of valuation: asset to be valued

Content updated and merged.

Land: valuation: basis of valuation: land held subject to tenancy

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Land: valuation: undivided shares: types of interest in land

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Land: valuation: undivided shares: interest in entirety

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Land: valuation: undivided shares: interest in undivided share

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Land: valuation: undivided shares: exceptions

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Land: valuation: spouses or civil partners holding land in undivided shares

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Land: valuation: undivided shares: example

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Land: valuation: undivided shares: report to Valuation Office Agency

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Valuation Office Agency procedures

Content updated; merger of contents.

Land: valuation: when to use form CG 20

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Land: valuation: when not to use a CG 20

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Land: valuation: pre-enquiry risk valuations

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Land: valuation: completion of form CG 20

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Land: valuation: CG 20: description of property to be valued

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Land: valuation: CG 20: description of property to be valued: buildings

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Land: valuation: CG 20: description of property disposed of

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Land: valuation: CG 20: description of taxpayers interest

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Land: valuation: CG 20: description of taxpayers interest

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Land: valuation: CG 20: plan of property

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Land: valuation: CG 20: leasehold property

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Land: valuation: CG 20: valuations required

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Land: valuation: CG 20: apportionment cases only

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Land: valuation: CG 20: other available information - tax effect

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Land: valuation: CG 20: other available information

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Land: valuation: CG 20: when to ask for ‘not negotiated’ valuation

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Land: valuation: CG 20: ‘not negotiated’ valuation: time limit

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Land: valuation: CG 20: ‘not negotiated’ valuation

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Land: valuation: ‘not negotiated’ valuation: VOA report

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Land: valuation: when and how to ask for a negotiated valuation

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Land: valuation: action by Valuation Office Agency: receipt of request for negotiated valuation

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Land: valuation: negotiated valuation

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Unagreed valuation

Content updated and merged.

Land: valuation: unagreed: referral to Lands Tribunal

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Land: valuation: unagreed: no possible tax effect

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Land: valuation: unagreed: current tax effect

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Land: valuation: unagreed: Lands Tribunal warning letter

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Land: valuation: unagreed: Lands Tribunal warning letter

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Land: valuation: unagreed: check on form CG22

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Land: valuation: unagreed: check not satisfactory

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Land: valuation: unagreed: check satisfactory

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Land: valuation: unagreed: report to Capital Gains Technical Group

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Land: valuation: unagreed: action by Capital Gains Technical Group

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Land: valuation: unagreed: further report to Capital Gains Technical Group

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Land: valuation: unagreed: action by Capital Gains Technical Group

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Land: valuation: unagreed: action by Capital Gains Technical Group

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Land: valuation: unagreed: check of case for Lands Tribunal

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Land outside United Kingdom

Content updated and merged.

Corrected title.

Land: valuation: land outside United Kingdom: procedure

Merger of content; page archived.

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Land: valuation: land outside United Kingdom: submission

Merger of content; page archived.

Page archived.

Capital Gains Manual: Land: Land valuation procedures: contents

Contents updated.

Capital Gains Manual: Land: Land valuation procedures: Introduction: contents

Page archived.

Page archived.

Capital Gains Manual: Land: Land valuation procedures: Valuations which must be referred to the Valuation Office Agency: contents

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Capital Gains Manual: Land: Land valuation procedures: Apportionments: Contents

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Capital Gains Manual: Land: Land valuation procedures: Basis of valuation: contents

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Capital Gains Manual: Land: Land valuation procedures: Form CG20 and valuation office procedures: contents

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Capital Gains Manual: Land: Land valuation procedures: Valuations reported unagreed: contents

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Page archived.

Capital Gains Manual: Land: Land valuation procedures: Valuations of land outside the United Kingdom: contents

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Page archived.

20 December 2019 published amendments

Capital Gains Manual: Reliefs: Private residence relief: Identification of the dwelling-house: Contents

guidance update

Private residence relief: identification of the dwelling-house: introduction

guidance update

Private residence relief: the importance of identifying the entity of the dwelling house

Guidance update

Private residence relief: the entity of the dwelling-house: decided cases

guidance update

Private residence relief: the entity of the dwelling-house: curtilage

Guidance update

Private residence relief: the entity of the dwelling-house: appurtenance

guidance update

Private residence relief: the entity of the dwelling-house: other considerations when applying the curtilage test

Guidance update

Private residence relief: the entity of the dwelling-house: advice of Valuation Office Agency

Guidance update

Private residence relief: the entity of the dwelling-house: urban dwelling houses and garages

Guidance update

Private residence relief: the entity of the dwelling house: dwelling-house is the whole building

Guidance update

Private residence relief: the entity of the dwelling house: dwelling-house in part of a building: flats

Guidance update

link update

Private residence relief: the entity of the dwelling-house: dwelling house in part of a building: self contained units

Guidance update

Private residence relief: the entity of the dwelling-house: part of the building let

Link updated

Private residence relief: the entity of the dwelling-house: building not a dwelling house

guidance update

Private residence relief: the entity of the dwelling-house: caravans

links updated

Private residence relief: the entity of the dwelling house: boats

Page republished

19 December 2019 published amendments

Definitions: depositary receipts

Depository receipts guidance - new mention of implication for share pooling and minor changes to signposting within the page.

16 December 2019 published amendments

Migration of companies: arrivals in UK: becoming resident in UK

Additional text to deal with tax base cost where a company migrates to the UK from an EU state on or after 1 January 2020.

Company migration to UK - flagging non-resident CG charge & guidance, other minor changes.

Death and Personal Representatives: Variation of the devolution of an estate: Instruments of variation: Variations: instruments of variation: general

Update following STEP query on contradiction with guidance at CG31630

13 December 2019 published amendments

Close companies: transfers at undervalue: procedure

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Close companies: special rules for shares

Page restructure

12 December 2019 published amendments

Valuation: unquoted shares: cases where a valuation has been applied without reference to SAV

link update

Close companies: apportionment: effect of TCGA92 S124: later distributions

Page Archived, content merged into CG57001

Page Archived, content merged into CG57001

Close companies: apportionment: liquidations: ESC A36

Page Archived, content merged into CG57001

Page Archived, content merged into CG57001

Close companies: apportionment: identification

Page Archived, content merged into CG57001

Page Archived, content merged into CG57001/2

Close companies: apportionment: higher rates of tax

Page Archived, content merged into CG57001/2

Page archived, content merged with CG57101/2

Close companies: apportionment: trusts and personal representatives

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: apportionment: trusts and personal representatives

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: general

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: general

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: effect of TCGA92 S125

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: Asset held at 31/3/82

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: groups of companies

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: employee trusts

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: shareholder is close company

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: transferee participator

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: employees

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: procedure

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

Close companies: transfers at undervalue: procedure

Page archived, content merged with CG57101/2

Page archived, content merged with CG57101/2

11 December 2019 published amendments

Compensation: displaced tenants: business tenancies

Update references to section 38 of the Landlord & Tenant Act 1954 as these have now been amended by section 38A of that act.

Relief for Gifts of Business Assets: Restrictions on Relief

Amended to correct discussion of section 167A

10 December 2019 published amendments

Securities: Accrued Income Scheme: general

Guidance update

Securities: Accrued Income Scheme: securities affected

Page archived, content merged with CG54500

Page archived, content merged with CG54500

Securities: Accrued Income Scheme: start date

Page archived, content merged with CG54500

Page archived, content merged with CG54500

Securities: Accrued Income Scheme: transfers

Page archived, content merged with CG54500

Page archived, content merged with CG54500

Securities: Accrued Income Scheme: transfer with accrued interest

Guidance update

Securities: Accrued Income Scheme: transfer with accrued interest

Page archived, content merged with CG54504

Page archived, content merged with CG54504

Securities: Accrued Income Scheme: transfer without accrued interest

Guidance update

Securities: Accrued Income Scheme: transfer without accrued interest

Page archived, content merged with page CG54506

Page archived, content merged with page CG54506

Securities: Accrued Income Scheme: disposals which are not transfers

Guidance update

Securities: Accrued Income Scheme: transfer with unrealised interest

Guidance update

Securities: Accrued Income Scheme: conversion of securities

Guidance update

Securities: Accrued Income Scheme: conversion of securities

Page archived, content merged with CG54510

Page archived, content merged with CG54510

Securities: Accrued Income Scheme: conversion of securities

Page archived, content merged with CG54510

Page archived, content merged with CG54510

Capital Gains Manual: Shares and Securities: Securities: accrued income scheme: contents

Pages archived

Land: disposals: ESC D18

Guidance update

Land: disposals: ESC D18: example

Page archived, content merged with CG72830

Page archived, content merged with CG72830

Land: disposals: ESC D18 does not apply

Page archived, content merged with CG72830

Page archived, content merged with CG72830

Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: Extra-statutory concession D18: contents

Page archived, CG72830 moved to CG72800C

Page archived, CG72830 moved to CG72800C

Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: contents

Page restuctured

PEPs and ISAs schemes: general

Guidance update

Investment trusts: general

Page archived, content merged with CG57600

Page archived, content merged with CG57600

Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Personal Equity Plan scheme and Investment trusts: contents

Page archived, CG57600 moved to CG56800C

Page archived, CG57600 moved to CG56800C

Capital Gains Manual: Shares and Securities: Particular types of company/organisation: contents

Page restructure

8 December 2019 published amendments

Housing associations

Merger and update of contents.

Housing associations: housing action trusts

Content merged. Page archived.

Content merged. Page archived.

Housing associations: gifts to housing associations

Content merged. Page archived.

Content merged. Page archived.

Housing associations: disposals by

Content merged. Page archived.

Content merged. Page archived.

Capital Gains Manual: Land: Housing associations: contents

Page archived as index no longer required.

Page archived.

Capital Gains Manual: Land: contents

Contents links updated.

5 December 2019 published amendments

Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Close companies: special rules for shares

Noting pages to be archived following consolidation

Noting content to be archived as relevant content moved to CG47101 & 47102

Furnished holiday lettings: general

Several pages merged, links updates and various references updated.

Furnished holiday lettings: other points

Merged content.

Page archived.

Furnished holiday lettings: trade purposes throughout chargeable period

Merged content.

Page archived.

Capital Gains Manual: Land: contents

Contents updated.

Capital Gains Manual: Land: Furnished holiday lettings: contents

Merger of contents.

Page archived.

3 December 2019 published amendments

Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Close companies: special rules for shares

Close companies rules content updated and consolidated

Close companies: special rules for shares

Revised introduction to compressed content

The legacy of close company apportionment for CGT

Guidance on S124 TCGA refreshed and consolidated

21 November 2019 published amendments

Quoted options to subscribe for shares, traded and financial options: income or CG

Guidance update

Restrictions: capital losses: introduction: general

Page archived, content merged with CG47000

Page archived, content merged with CG47000/ CG47001

Page archived, content merged with CG47000/ CG47001

Restrictions: capital losses: introduction: general

Page archived, content merged with CG47000/ CG47001

Page archived, content merged with CG47000/ CG47001

Restrictions: capital losses: introduction: general

Page archived, content merged with CG47000/ CG47001

Page archived, content merged with CG47000/ CG47001

Restrictions: capital losses: introduction: general: FA2000 changes

Page archived, content merged with CG47000/ CG47001

Restrictions: capital losses: introduction: general: FA2006 changes

Page archived, content merged with CG47000/ CG47001

Page archived, content merged with CG47000/ CG47001

Restrictions: capital losses: introduction: general: FA2006 changes

Page archived, content merged with CG47000/ CG47001

Page archived, content merged with CG47000/ CG47001

Restrictions: capital losses: introduction: layout of instructions

Page archived, content merged with CG47000/ CG47001

Page archived, content merged with CG47000/ CG47001

Restrictions: capital losses: introduction: layout of instructions: pre 16 March 1993 gains

Page archived, content merged with CG47000/ CG47001

Page archived, content merged with CG47000/ CG47001

15 November 2019 published amendments

FOREX: rules applying up to 2002

Reworded, updated cross references.

Capital Gains manual: individuals: administration: contents

Unpublished

13 November 2019 published amendments

Capital Gains manual: individuals: administration: Returns of chargeable gains

Guidance update

Insolvency and bankruptcy

Guidance update

Investment clubs

Guidance update

Investment clubs: return of members' gains

Page archived, content merged with CG20600

Page archived, content merged with CG20600

Investment clubs: what happens when a member leaves?

Page archived, content merged with CG20600

Page archived, content merged with CG20600

Investment clubs: Local office action

Page archived, content merged with CG20600

Page archived, content merged with CG20600

Lloyd's underwriting - general

Page archived, content merged with CG20750

Page archived, content merged with CG20750

Capital Gains manual: individuals: Lloyd's underwriting: contents

Page archived, content merged with CG20750

Page archived, content merged with CG20750

Capital Gains manual: individuals: administration: contents

Page archived, content now in CG20220P

Individuals: contents

Page restructure

Funds in Court: England Wales and Northern Ireland

Guidance update

Funds in Court: England Wales and Northern Ireland: Common Investment Funds

Page archived, contents merged into CG20700

Page archived, contents merged into CG20700

Capital Gains manual: individuals: administration

Page restructure

Capital Gains manual: individuals: administration: investment clubs: contents

Page archived, content merged to CG20600

Page archived, content merged to CG20600

Capital Gains manual: individuals: administration: funds in court: contents

Page archived, content merged to CG20700

Page archived, content merged to CG20700

Bare trusts: pooling of shares etc

Guidance update

Qualifying corporate bonds: Lloyd's Underwriters

Guidance update

11 November 2019 published amendments

Capital Gains Manual: Reliefs: Private residence relief: Introduction: contents

contents reviewed

Introduction and computation: computation: contents

Page restructure

Page restructure

8 November 2019 published amendments

Group share exchanges: interaction with the no gain/no loss rule

Grammatical update

7 November 2019 published amendments

Arrival in and departure from UK: temporary non-residence: gains or losses excluded from scope of section 10A* - year of departure 2013-14 or later

Guidance update

6 November 2019 published amendments

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: introduction: contents

Page archived, content merged into CG16200 and moved to CG16200C

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: responsibility for checking valuations: contents

Page archived content moved to CG16200C

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: transfers at undervalue to employees or directors: contents

Page archived, content moved to CG16200C

Page archived, content moved to CG16200C

Assets: principles of valuation: meaning of market value

Guidance update

Assets: principles of valuation: flooding the market

Page archived, content merged with CG16340

Page archived, content merged with CG16340

Assets: principles of valuation: special purchaser

Page archived, content merged into CG16350

Assets: principles of valuation: incorrect methods of valuation

Page archived, content merged with CG16360

Page archived, content merged with CG16360

Assets: principles of valuation: where collective valuation may apply

Page archived, content merged with CG16375

Page archived, content merged with CG16375

Assets: principles of valuation: where collective valuation does not apply

Page archived, content merged with CG16375

Page archived, content merged with CG16375

Assets: principles of valuation: valuation of assets disposed of in series of transactions

Page archived, content merged with CG16330

Page archived, content merged with CG16330

Assets: principles of valuation: inspection of property

Page archived, content merged with CG16330

Page archived, content merged with CG16330

5 November 2019 published amendments

Assets: valuation: introduction

Guidance update

Assets: valuation: when is a valuation needed

Page archived, content merged into CG16200

Page archived, content merged into CG16200

Assets: valuation: responsibility for making valuations

Page archived, content merged into CG16200

Page archived, content merged into CG16200

Introduction and computation: valuation of assets for Capital Gains Tax: contents

Page Restructure

Page Restructure

Page Restructure

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: introduction: contents

Page archived, content merged into CG16200

Page archived, content merged into CG16200

Assets: checking valuations: professional assistance

Page archived, content merged into CG16200

Assets: responsibility for checking valuations: particular assets

hyperlinks updated

Assets: checking valuations: value ascertained for probate

Guidance update

Assets: checking valuations: relaxation of requirement to obtain valuation

Page Archived

Page Archived

Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: responsibility for checking valuations: contents

Page archived content moved to CG16200C

Page archived content moved to CG16200C

Assets: valuation: transfer at undervalue: employee/director: consideration

Guidance update

Assets: valuation: transfer at undervalue: employee/director: disposals on or after 6 April 1995

Page archived, content merged with CG16270

Page archived, content merged with CG16270

Assets: valuation: transfer to employer at overvalue

Page archived, content merged with CG16270

Page archived, content merged with CG16270

4 November 2019 published amendments

Individuals: Losses: assessment

Guidance update

Individuals: losses: Relief for losses: examples 1 to 5

Guidance update

guidance update

Individuals: losses: Relief for losses: summary of rules: unused losses

Page archived material merged into CG21500

Page archived material merged into CG21500

Individuals: losses: Relief for losses: losses in year of death

Page archived material merged into CG21500

Page archived material merged into CG21500

Individuals: losses: Relief for losses: losses in year of death

Page archived material merged into CG21500

Page archived material merged into CG21500

Individuals: losses: Losses and annual exempt amounts

Page archived material merged into CG21500

Page archived material merged into CG21500

Individuals: losses: Losses and annual exempt amounts: losses brought forward and losses of year of death

Page archived material merged into CG21500

Page archived material merged into CG21500

Individuals: losses: Losses: set off from 2010-11

Page archived material merged into CG21500

Page archived material merged into CG21500

Individuals: losses: Losses: set off from 2010-11 onwards: example

Page archived material merged into CG21520

Page archived material merged into CG21520

Individuals: losses: Losses: set off from 2010-11 onwards: limitations on loss set-off

Page archived material merged into CG21500

Page archived material merged into CG21500

Page archived material merged into CG21500

Individuals: losses: Losses: set off from 2010-11: limitations on loss set-off: example

Page archived material merged into CG21520

Page archived material merged into CG21520

Individuals: losses: Losses: set off from 2010-11 onwards: losses carried forward or carried back: example

Page archived material merged into CG21500

Page archived material merged into CG21500

Individuals: losses: Relief for losses: example 3

Page archived material merged into CG21520

Page archived material merged into CG21520

Individuals: losses: contents

page restructured

Settlor trusts: computations: personal losses: 2003-04 onwards

Guidance update

Capital Gains Tax: rates of tax – before 6 April 2016

Guidance update

Introduction and computation: annual exempt amount: introduction: Annual exempt amount: general

Guidance update

Rates of tax: introduction

Guidance update

Capital Gains manual: individuals: rates of tax: contents

guidance update

Losses: allowable losses

Guidance update

Losses: deduction of trading losses

Guidance update

Losses: deduction of post-cessation expenditure

Guidance update

Losses: deduction for post-employment liabilities

Guidance update

Losses: example: effect of claims under both Section 261D and Section 263ZA

Guidance update

Losses: restriction of loss relief: non-residents

Guidance update

Losses: relief for loans to traders

Guidance update

Losses: investment in unsuccessful trading companies

Guidance update

Losses: targeted anti-avoidance rule from 6 December 2006

Guidance update

Losses: to be deducted or carried forward

Page archived, contents merged into CG15800

Page archived, contents merged into CG15800

Losses: carried back

Page archived, contents merged into CG15800

Page archived, contents merged into CG15800

Losses: quantification of loss accruing in pre-SA years

Page archived, contents merged into CG15800

Losses: quantification of loss accruing in SA years

Page archived, contents merged into CG15800

Page archived, contents merged into CG15800

Losses: restriction of loss relief: non-domiciled individuals

Page archived, contents merged into CG21500

Capital Gains manual: introduction and computation: computation: losses: contents

Page Restructure

31 October 2019 published amendments

Private residence relief: purpose of realising gain: S517M ITA07

Guidance update

Relief for Gifts of Business Assets: Basic Computation

guidance update

28 October 2019 published amendments

Enterprise Management Incentives (EMI): employee: CGT: disposal before 6 April 2008 of shares acquired on the exercise of an EMI option

grammar error update

Shares acquired on same day: election for alternative treatment; share reorganisation

grammar error update

Share Incentive Plan (SIP): employee: share reorganisations: CGT

grammar error update

Employee share schemes: trustees: employee benefit trusts

grammar error update

25 October 2019 published amendments

Changes of residence by trustees: exit charge

Guidance update

Guidance update

Introduction and computation: annual exempt amount: contents

page removal & addition

guidance update

page structure update

page structure updated

Capital Gains manual: introduction and computation: annual exempt amount: residence in the United Kingdom: contents

removal of page

24 October 2019 published amendments

Business Asset Disposal Relief: qualifying disposals by individuals

added a heading to emphasise the partnership section and added a line to show that partners can qualify where a partnership disposes of shares

23 October 2019 published amendments

Non-resident companies: non-resident group

Page archived, material merged into CG57400

Page archived, material merged into CG57400

Non-resident companies: non-resident group: Reliefs for: non-resident groups

Guidance update

Non-resident companies: non-resident group: degrouping charges

Guidance update

Non-resident companies: non-resident group: TCGA92/S14*: UK resident

Guidance update

Non-resident companies: compliance

Guidance update

Indexation: from 6/4/88 adjustments to expenditure

Guidance update

Effects of residence/domicile: residence etc: losses

Guidance update

Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: contents

Pages archived

Non-resident companies: non-resident group

Link update

Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: Introduction: Non-resident CGT - when and why it was introduced

Guidance update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Some key features of legislation

Guidance update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Non-resident CGT disposal

Guidance update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Charge to non-resident CGT, and use of losses

Guidance update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Exemptions from charge

Guidance update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: "Widely-marketed scheme" test

Guidance update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Divided or 'Protected Cell' Companies

Guidance update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Anti-Avoidance provision

Guidance update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Allowable losses

Guidance update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Attribution of gains to other persons

Guidance update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Introduction

Guidance update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Company's profits for corporation tax purposes to include chargeable gains

Guidance update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Elections to join pooling groups

Guidance update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Computation, broad principles

Guidance update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Relevant high value disposals, changes to legislation linking with non-resident CGT provisions

Guidance update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Sch 4ZZB/Part 4, NRCGT disposals in cases involving relevant high value disposals

Guidance update

Foreign currency: debts in currency owing to non-domiciled persons - for periods up to 5 April 2012

Guidance update

22 October 2019 published amendments

Non-resident companies: non-resident group

Removed embedded images

18 October 2019 published amendments

Non-resident companies: exemptions

Guidance update

link updates

anchors updated

link update

link update

link update

.

.

Link updates

Non-resident companies: exemptions: assets used for trading carried on outside the UK

Page archived content merged with CG57305

Page archived content merged with CG57305

Non-resident companies: exemptions: foreign currency and currency bank accounts: TCGA92/S13(5)(c)

Page archived content merged with CG57305

Page archived content merged with CG57305

Non-resident companies: exemptions: UK permanent establishment: TCGA92/S13(5)(d)

Page archived content merged with CG57305

Page archived content merged with CG57305

Non-resident companies: exemptions: furnished holiday accommodation

Page archived content merged with CG57305

Page archived content merged with CG57305

Capital Gains Manual: Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: contents

Pages merged and archived

Non-resident companies: basic conditions for TCGA92/S13: the company

Link updates

Non-resident companies: TCGA92/S13*: amount assessable

Link updates

.

.

Non-resident Company: exemptions: Economically Significant Activities - for 2012-13 and later years - practical considerations

Guidance update

Non-resident Company: exemptions: disposal of assets where the arrangements did not involve a tax avoidance motive - for 2012-13 and later years

Guidance update

Non-resident companies: capital dividends/distributions of gains

Page archived

Page archived

Non-resident companies: gains accruing on/after 28/11/95: outline of tax credit relief

Guidance update

Non-resident companies: time limit for distribution of gains

Page archived content merged with CG57351

Page archived content merged with CG57351

Non-resident companies: quantifying tax set-off available following capital dividends or distributions

Guidance update

Non-resident companies: examples of relief under TCGA92/S13(5A) on a distribution to participators

Page archived content merged with CG57360

Page archived content merged with CG57360

Non-resident companies: examples of relief: TCGA92/S13(5A): company dissolved: payment to participators

Page archived content merged with CG57360

Page archived content merged with CG57360

Non-resident companies: tax adjustment and reliefs: disposal of interest by UK resident participator

Guidance update

Non-resident companies: disposal of interest/shares by UK resident

Page archived content merged with CG57370

Page archived content merged with CG57370

Non-resident companies: tax adjustment and reliefs: tax relief ordering rules

Guidance update

Non-resident companies: exemption for pension schemes

Guidance update

Non-resident companies: tax adjustment and reliefs: double taxation agreements

Guidance update

Non-resident companies: double taxation agreements: overseas tax payable by non-resident company

Guidance update

Non-resident companies: double taxation agreements: tax credit relief

Page archived content merged with CG57381

Page archived content merged with CG57381

Non-resident companies: double taxation agreements: tax deducted in computing gain

Page archived content merged with CG57381

Page archived content merged with CG57381

Non-resident companies: double taxation agreements: foreign tax paid by a non-resident company

Page archived content merged with CG57381

Page archived content merged with CG57381

Non-resident companies: double taxation agreements: Payment of UK tax by non-resident company

Guidance update

Non-resident companies: tax adjustment and reliefs: non-resident trustees

Guidance update

Non-resident companies: non-resident group

Guidance update

Link updates

16 October 2019 published amendments

Non-resident companies: attribution of gains to participants

Guidance update

Non-resident companies: layout of guidance

Page archived 

Page archived 

Non-resident companies: TCGA92/S13: liaison with other offices

Page archived material merged to CG57213

Page archived material merged to CG57213

Shares and Securities: Particular types of company/organisation: Charge on members of non-resident companies: Non-resident companies: reports and liaison

Guidance update

Non-resident companies: basic conditions for TCGA92/S13: beneficiaries: TCGA92/S13(4)

Page archived material merged with CG57220

Page archived material merged with CG57220

Non-resident companies: basic conditions for TCGA92/S13: the company

Guidance update

guidance update

Non-resident companies: basic conditions for TCGA92/S13: the participator

Page archived content merged with CG57220

Page archived content merged with CG57220

Non-resident companies: TCGA92/S13*: participators’ fractional interests

Guidance update

Non-resident companies: TCGA92/S13*: amount assessable

Guidance update

Guidance update

Non-resident companies: charge under TCGA92/S13: examples

Pace archived content merged with CG57275

Pace archived content merged with CG57275

Non-resident companies: computation of TCGA92/S13 charge: example 1

Pace archived content merged with CG57275

Pace archived content merged with CG57275

Non-resident companies: computation of TCGA92/S13 charge: example 2

Pace archived content merged with CG57275

Pace archived content merged with CG57275

Non-resident companies: computation of TCGA92/S13 charge: example 3

Pace archived content merged with CG57275

Pace archived content merged with CG57275

Non-resident companies: computation of TCGA92/S13 charge: example 4

Pace archived content merged with CG57275

Non-resident companies: indirect interests: introduction

Guidance update

Non-resident companies: indirect interests: UK resident shareholder in the chain of participators

Page archived contents merged with CG57290

Non-resident companies: losses: - general

Guidance update

Non-resident companies: losses: years of assessment

Page archived content merged with CG57295

Page archived content merged with CG57295

Non-resident companies: exemptions

Guidance update

Technical Help For HMRC Staff

guidance update

Guidance update

Guidance update

Redaction Operational guidance for HMRC staff only

Operational guidance for HMRC staff only

Guidance update

15 October 2019 published amendments

Annual exempt amount: taxable amount: losses

Guidance update

Annual exempt amount: taxable amount: losses 1998-99 onwards

Page archived material now in CG18031

Capital Gains manual: introduction and computation: annual exempt amount: introduction: contents

Page CG18032 archived material now in CG18031

Effects of residence and domicile: diplomatic immunity; visiting forces: EU officials etc

Guidance update

Effects of residence/domicile: visiting Forces

Guidance update

Effects of residence/domicile: European Community Officials

Grammar corrections

Non residents with a UK branch or agency

Guidance update

Non residents with a UK branch or agency: disposals

Guidance update

Non residents with a UK branch or agency - individuals - arrivals to and departures from the UK

Guidance update

Non residents with a UK branch or agency: deemed disposals

Guidance update

Non residents with a UK branch or agency: obtaining advice

Page Archived

Page Archived

Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: trades, professions or vocations carried on in the UK through a branch or agency by individuals who are not resident and not ordinarily resident: contents

Page CG25540 Archived

What is a non-resident settlement?

Guidance update

Charges in respect of non-resident settlements

Guidance update

Calculation of trustees’ gains - TCGA92/S86

Guidance update

The charge on the settlor - TCGA92/S86

Guidance update

Temporary non-residence - the problem - TCGA92/S86

Guidance update

Temporary non-residence - the solution

Guidance update

Charge on beneficiary of a non-resident settlement - outline

Guidance update

Trustees - TCGA92/S87

Guidance update

Migrating settlements - TCGA92/S87

Guidance update

Beneficiary - TCGA92/S87

Guidance update

Trustees’ gains - section 2(2)* amount

Guidance update

Trustees' gains - TCGA92/S13*

Guidance update

Trustees' gains - offshore income gains

Guidance update

Trustee’s’ gains – carried interest

Guidance update

Capital payments - absolute entitlement

Guidance update

Capital Gains Manual: Trusts and Capital Gains Tax: Non-resident trusts: Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments: "Received from the trustees" - case law

Guidance update

Capital payment to non-resident close company not controlled by UK resident persons

Guidance update

Calculating the TCGA/S87 gain

Guidance update

Matching capital payments - other charges - order of priority

Guidance update

guidance update

Charge on beneficiary of non-resident settlement – TCGA92/S87: Introduction to new rules for 2018-19 and later years

Guidance update

Charge on beneficiary of non-resident settlement – TCGA92/S87: Disregard of Capital Payments to non-residents for 2018-19 and later years

Guidance update

Charge on beneficiary of non-resident settlement – TCGA92/S87: Interaction of a Temporary period of non-residence and disregarded capital payments for 2018-19 and later years

Guidance update

Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payment treated as received by settlor where the Close Family Member rule applies for 2018-19 and later years

Guidance update

Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments and onward gifts rules for 2018-19 and later years

Guidance update

Charge on beneficiary of non-resident settlement – TCGA92/S87: Capital Payments and onward gifts – relevant parts of payment from which onward gift derived – rules for 2018-19 and later years

Guidance update

Charge on beneficiary of non-resident settlement – TCGA92/S87: Further Examples for 2018-19 and later years

Guidance update

Charities

Guidance update

The charge to Capital Gains Tax

Guidance update

Double Taxation Relief

Guidance update

Increase in the rate of Capital Gains Tax - TCGA92/S87

Guidance update

Increase in rate of Capital Gains Tax: example

Guidance update

Non-UK domiciled beneficiaries - remittance basis

Guidance update

Remittance basis - when are section 87 gains remitted to the UK?

Guidance update

Remittance basis and section 87 gains: conferring a benefit - example

Guidance update

Non-UK domiciled beneficiary: revaluation to 6 April 2008 - election under paragraph 126 of Schedule 7 FA 2008

Guidance update

Paragraph 126 elections: when does the election apply?

Guidance update

Paragraph 126 elections: what is the effect of the election?

Guidance update

FA08/Sch7/para126 and section 13 TCGA

Guidance update

FA08/Sch7/para126 and section 13* gains - example

Guidance update

FA08/Sch7/para126 and transfers between settlements owning non-UK resident companies

Guidance update

Transfers between settlements - introduction

Guidance update

Transfers between settlements - when section 90 does not apply

Guidance update

Transfers between settlements - calculating the section 2(2)* amounts transferred

Guidance update

Transfers between settlements: impact on section 2(2)* amounts of transferee settlement

Guidance update

TCGA92/S90 - order of matching if capital payments made out of transferor settlement in year of transfer - example

Guidance update

TCGA92/Sch4B - applies only to non-resident settlements

Guidance update

TCGA92/Sch4B - tax charge

Guidance update

TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history

Guidance update

11 October 2019 published amendments

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Introduction

title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Some key features of legislation

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Non-resident CGT disposal

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Charge to non-resident CGT, and use of losses

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Exemptions from charge

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: "Closely-held company" test

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: "Widely-marketed scheme" test

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Divided or 'Protected Cell' Companies

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Anti-Avoidance provision

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions: Qualified institutional investor

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Introduction

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Disposals of UK Residential Property Interests

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Meaning of "dwelling"

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Student accommodation

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Damage to a dwelling

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Disposal of a building that has undergone demolition or conversion to non-residential use

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: Building land and off-plan disposals

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Introduction

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Allowable losses

Title update

Non-Resident Capital Gains Tax (NRCGT)–Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Death: general provisions

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Deemed disposals on exiting the UK

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Existing CGT provisions for individuals chargeable to Non-resident CGT: Attribution of gains to other persons

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Computation: General scope

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Computation: Default method

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Default method computation, examples

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Election for other forms of computation to apply in place of default method

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Election for 'straight-line time apportionment' basis of computation

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Straight-line apportionment computation, examples

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Cases where asset acquired after 5 April 2015, or election made for retrospective basis of computation

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Cases where asset acquired after 5 April 2015, or election made for retrospective basis of computation, examples

Title upate

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Interest subsisting under contract for off-plan purchase

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Unascertainable consideration

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: Other new provisions for individuals: Computation of unascertainable consideration, examples

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Introduction

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Company's profits for corporation tax purposes to include chargeable gains

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Reconstruction involving transfer of business

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Non-resident CGT disposals: roll-over relief

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Relief for gifts of business assets

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts to non-residents

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts to foreign-controlled companies

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts of UK residential property interests to non-residents

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Companies migrating from the UK - deemed disposal of UK residential property interest

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts on which inheritance tax is chargeable

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Gifts of UK residential property interests to non-residents

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Pooling of NRCGT gains and losses

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Elections to join pooling groups

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Charging non-resident CGT gains of pooling groups

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Companies joining and leaving pooling groups

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Obligations of "responsible members" and "representative company"

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Non-Resident CGT Disposals, Gains and Losses - Special Rules for Companies

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Indexation

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Companies: Special rules: Computations involving companies, example

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Introduction

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Computation, broad principles

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Relevant high value disposals, changes to legislation linking with non-resident CGT provisions

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Sch 4ZZB/Part 4, NRCGT disposals in cases involving relevant high value disposals

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Disposal of assets held at 5 April 2015 (where no election made and no rebasing in 2016 required)

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Pre-April 2015 assets computations, examples

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Post April 2015 assets and retrospective basis of computation, examples

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Certain disposals after 5 April 2016 (computation involving additional rebasing in 2016)

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Post April 2016 disposals computations, example

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Amount of gain or loss that is neither ATED-related nor an NRCGT gain or loss

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Gain or loss not ATED-related or NRCGT computations, examples

title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Relevant high value disposal and 'other' disposal comprised in disposal of land

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Interest under contract for 'off-plan' purchase

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Wasting assets for purposes of Sch 4ZZB

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals on or after 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: Capital allowances for purposes of Sch 4ZZB

Title update

Introduction and computation: annual exempt amount: introduction: Annual exempt amount: general

Guidance update

Annual exempt amount: exploitation

Grammar corrected

Annual exempt amount: qualifying persons: the main exemption

Grammar corrected

Annual exempt amount: qualifying persons: the trust exemption

Grammar corrected

Introduction and computation: Annual exempt amount: Introduction: annual exempt amounts

Guidance update

Annual exempt amount: losses

Guidance update

Annual exempt amount: taxable amount: losses

Guidance update

Annual exempt amount: taxable amount: cases involving losses and attributed gains

Guidance update

Annual exempt amount: losses of other years and attributed gains

Guidance update

guidance update

Annual exempt amount: taxable amount: losses 1998-99 onwards

Page archived material now in CG18031

9 October 2019 published amendments

Assets held on 6/4/65: additional expenditure after 5/4/65

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: transferred to close companies

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: part-disposal before 6/4/65

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: part-disposals after 5/4/65

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: part-disposals after 5/4/65: example

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: part-disposals after 5/4/65: example

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: part-disposals after 5/4/65: example

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: only or main residence

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: asset derived from another asset

Page material archived see CG10100

Page material archived see CG10100

Assets held on 6/4/65: asset derived from another asset: example

Page material archived see CG10100

Assets held on 6/4/65: asset acquired under an option

Page material archived see CG10100

Page material archived see CG10100

Page material archived see CG10100

Page material archived see CG10100

Capital Gains manual: introduction and computation: computation: assets held on 6 April 1965: contents

Page contents archived

Contents of archived pages in CG15500

Contents page archived, material is covered in CG15500

Capital Gains Manual: Land: Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: contents

Page Restructure

Page rearrangement

Capital Gains Manual: Land: Non-Resident Capital Gains Tax (NRCGT) - Disposals on or after 6 April 2015: Introduction: Contents

Page Archived as CG73700 moved to content page

Page Archived as CG73700 moved to content page

Page Archived as CG73700 moved to content page

Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: Introduction: Non-resident CGT - when and why it was introduced

Title update

Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: The Charge to Non-Resident CGT, and the exemptions

Title update

Land: Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: Disposals of a UK Residential Property Interest: contents

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: Individuals: Special rules, and computation: contents

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: Companies: Special rules: contents

Title update

Non-Resident Capital Gains Tax (NRCGT) – Disposals from 6 April 2015 to 5 April 2019: Interaction between Non-Resident CGT and ATED-related CGT: contents

Title update

8 October 2019 published amendments

Groups: alternative collection rights: from 1 April 2000

Guidance update

Roll-over relief: TCGA92/S152

Spelling error corrected

Roll-over relief: two or more trades carried on

spelling error corrected

Roll-over relief: extension of time limit: compulsory acquisition: SP D6

spelling error corrected

Roll-over relief: assessment and postponement

spelling error corrected

Roll-over relief: declaration of intention to reinvest

Spelling error corrected

Roll-over relief: fixed plant and machinery

Spelling error corrected

Roll-over relief: satellites and spacecraft, ships and aircrafts

spelling error corrected

Roll-over relief: furnished holiday lettings: general

Spelling error corrected

Roll-over relief: part of gain not chargeable

spelling error corrected

Roll-over relief: interaction with other reliefs

spelling errors corrected

Roll-over relief: reorganisations of constituencies: general

grammar changes

Roll-over relief: reorganisations of constituencies: successor association

grammar changes

Roll-over relief on transfer of shares to Share Incentive Plan: disposal conditions: trustees’ 10 percent stake

grammar changes

Roll-over relief on transfer of shares to Share Incentive Plan: relief not available: re-acquisition of shares

grammar corrections

Roll-over relief on transfer of shares to Share Incentive Plan: replacement assets

grammar corrections

Roll-over relief on transfer of shares to Share Incentive Plan: computing relief

Grammar corrections

Roll-over relief on transfer of shares to Share Incentive Plan: allowing full relief

Grammar corrections

Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets

Grammar corrections

Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets: EIS

grammar corrections

Relief for Gifts of Business Assets: The Donee

Guidance update

Relief for Gifts of Business Assets: Qualifying Assets

Guidance update

Relief for Gifts Subject to Inheritance Tax: The Donee

Guidance update

Relief for Gifts Subject to Inheritance Tax: Qualifying Disposals

Guidance update

Payment of tax: by instalments

Guidance update

Assets held on 6/4/65

Guidance update

link update

Assets held on 6/4/65: introduction

Page archived see CG10100.

Page archived see CG10100.

Assets held on 6/4/65: capital allowances

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: historical cost

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: election for valuation on 6/4/65 irrevocable

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: submission to valuer

Page archived see CG10100

Assets held on 6/4/65: formal election

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: time limit

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: late elections

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: charge under TCGA92 S178

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: restriction of losses

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: part-disposals

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: land with development value

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: time-apportionment formula

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: time-apportionment formula: example

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: additional expenditure

Page archived see CG10100

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: relevant date

Page archived see CG10100

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: relevant date: example

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: alternative apportionment of overall gain

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: alternative apportionment of overall gain: example

Page archived see CG10100

Page archived see CG10100

Assets held on 6/4/65: limit of period of apportionment

Page archived see CG10100

7 October 2019 published amendments

Introduction and computation: occasions of charge: Capital receipts not treated as disposals: contents

Spelling errors corrected

Private residence relief: outline of guidance

Spelling error updated

Private residence relief: only or main residence: two or more residences: late nominations

Spelling mistake corrected

Private Residence Relief: deemed not a residence: residences in another territory: interaction with absence reliefs

Guidance update

Private Residence Relief: two or more residences: changes in rules from 6 April 2015: making elections

Spelling mistake corrected

Private residence relief: permitted area: larger area of garden and grounds

Spelling updated

Private residence relief: extended ownership period: transfer between spouses or between civil partners

spelling mistake corrected

2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements

Adding table header

Removing linebreaks to fix table formatting

Format: removing bold from table.

1 October 2019 published amendments

Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example

Page archived, see CG18150

Page archived, see CG18150

Annual exempt amount: example

Page archived, see CG18150

Page archived, see CG18150

Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example

Page archived, see CG18150

Page archived, see CG18150

Annual exempt amount: example

Page archived, see CG18150

Capital Gains manual: introduction and computation: annual exempt amount: exploitation of annual exempt amount: contents

Page archived, see CG18150

Page archived, see CG18150

Capital Gains manual: introduction and computation: annual exempt amount: residence in the United Kingdom: contents

updated page added

Capital Gains Manual: Land: Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: contents

Guidance update

30 September 2019 published amendments

Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares

Spelling error updated

2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements

Table updated

Table Update

Table update

Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: negligible value

broken links updated

Partnership goodwill and negligible value claims

text updated

26 September 2019 published amendments

Annual exempt amount: exploitation: fragmentation

Page Archived, see CG18150

Page Archived, see CG18150

Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: exploitation: asset splitting

Page Archived, see CG18150

Page Archived, see CG18150

Annual exempt amount: exploitation: liaison

Page Archived, see CG18150

Page Archived, see CG18150

Annual exempt amount: examples

Page Archived, see CG18150

Annual exempt amount: example

Page Archived, see CG18150

Page Archived, see CG18150

Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example

Page Archived, see CG18150

Page Archived, see CG18150

Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: example

Page Archived, see CG18150

Page Archived, see CG18150

25 September 2019 published amendments

Migration and exit charges: no general exit charge

Guidance update

23 September 2019 published amendments

Annual exempt amount: exploitation

Guidance update

Annual exempt amount: example

Page Archvied - see CG18150

Page Archived - see CG18150

Page Archived - see CG18150

Annual exempt amount: exploitation: challenge

Page Archived - see CG18150

Page Archived - see CG18150

Annual exempt amount: exploitation: warning

Page Archived - see CG18150

Page Archived - see CG18150

Annual exempt amount: exploitation: fragmentation

Page Archived - see CG18150

Page Archived - see CG18150

Introduction and computation: annual exempt amount: exploitation of annual exempt amount: Annual exempt amount: exploitation: fragmentation

Page Archived - see CG18150

Page Archived - see CG18150

20 September 2019 published amendments

Valuation: unquoted shares: cases where a valuation has been applied without reference to SAV

Web Link update

Annual exempt amount: residence in the UK

Guidance update

16 September 2019 published amendments

The charge on the settlor - TCGA92/S86

Guidance update

11 September 2019 published amendments

Valuation: post transaction valuation checks: where to send form CG34

Address update

10 September 2019 published amendments

Employee shareholder shares: CG-exemption

Updated to show that relief was repealed by FA 2017.

2 September 2019 published amendments

Deferred consideration: shares and securities: example

Republished to get page to appear on gov.uk

29 August 2019 published amendments

Returns: individuals, personal representatives, trustees

Spelling error updated

Deferred consideration: shares and securities: introduction

Page Archived 

Page Archived 

Deferred consideration: shares and securities: layout of instructions

Page Archived 

Deferred consideration: shares and securities: issue of shares/debentures

Page Archived 

Deferred consideration: shares and securities: amounts brought into account by TCGA92/S48

Page Archived

Page Archived

Deferred consideration: shares and securities: example

Page Archived

Page Archived

Deferred consideration: shares and securities: rights acquired pre-26/4/88

Page Archived

Page Archived

Deferred consideration: shares and securities: example

Page Archived

Page Archived

Deferred consideration: shares and securities: example

Page Archived

Page Archived

Deferred consideration: shares and securities: example

Page Archived

Page Archived

Deferred consideration: shares and securities: qualifying claimant

Page Archived

Page Archived

Deferred consideration: shares and securities: takeover during earn-out period

Page Archived

Deferred consideration: shares and securities: no deferred consideration

Page Archived

Deferred consideration: shares and securities: example

Page Archived

Page Archived

Deferred consideration: shares and securities: transitional provisions

Page Archived

Deferred consideration: shares and securities: legislation deemed always to have existed

Page Archived

Deferred consideration: shares and securities: rights conferred before 26 November 1996

Page Archived

Deferred consideration: shares and securities: restriction where liability final

Page Archived

Deferred consideration: shares/securities: notifications made prior to royal assent

Page Archived

Deferred consideration: shares/securities: Notifications made prior to royal assent

Page Archived

Deferred consideration: shares/securities: Notifications made prior to royal assent

Page Archived

Page Archived

Capital Gains Manual: Shares and Securities: Particular types of transaction: Deferred consideration: shares and securities: contents

Guidance update pages archived

Guidance update

Addition of new pages

Deferred consideration: shares and securities: earn-out rights

Guidance update

Deferred consideration: shares and securities: TCGA92/S138A elections

Guidance update

Deferred consideration: shares and securities: variation of sale agreement

Guidance update

Deferred consideration: shares/securities: rights partially qualify

Guidance update

Guidance update

Deferred consideration: shares and securities: later payments cash only

Guidance update

Deferred consideration: shares and securities: no deferred consideration

Guidance update

Deferred consideration: shares and securities: what to consider

Guidance update

Deferred consideration: shares and securities: example

Guidance update

Deferred consideration: shares and securities: example

Guidance update

Deferred consideration: shares and securities: example

Guidance update

Deferred consideration: shares and securities: TCGA92/S138A does not apply: example

Guidance update

Chattels: examples: jointly owned chattels

Page Archived

Page Archived

Chattels: examples: marginal relief

Page Archived

Chattels: examples: losses

Page Archived

Page Archived

Chattels: sets of assets: sets and collections

Page Archived

Chattels: sets of assets: manuscripts and archives

Page Archived

Page Archived

Chattels: sets of assets: what Information to Include

Page Archived

Chattels: sets of assets: unagreed cases: report to Capital Gains Technical Group

Page Archived

Capital Gains Manual: Chattels and other assets: Chattels and wasting assets: Chattels: contents

Pages archived removed from content page

Chattels: introduction

Addition of hyperlink

Chattels: exempt and chargeable gains: disposal consideration

Addition of hyperlink

Chattels: losses

Hyperlink updated

Chattels: sets of assets: special rules

hyperlink updated

Chattels: help on identifying sets

Guidance update

Hyperlinks updated

Private residence relief: only or main residence: two or more residences: time limit for nominating

Guidance update

28 August 2019 published amendments

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Assessments and payment of tax: Contents

Page Archived content now covered in CG66450C

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Gifts before 14March 1989: contents

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: hold-over relief: general points

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: hold-over relief: form CG 130

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Page Archived content now covered in CG66450C

Gifts: hold-over relief: partial claims

Page Archived content now covered in CG66450C

Gifts: hold-over relief: spouses or civil partners: transfer assets: separation, divorce or dissolution of civil partnership

Page Archived content now covered in CG66450C

Gifts: Tax: hold-over relief

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Page Archived content now covered in CG66450C

Gifts: hold-over relief: consideration

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Page Archived content now covered in CG66450C

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: general points: contents

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: hold-over relief: recovering the gain: introduction

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: Hold-over relief: recovering held-over gains

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Gifts: hold-over relief: recovering held-over gain: procedures

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Page Archived content now covered in CG66450C

Gifts: hold-over relief: employment abroad

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Page Archived content now covered in CG66450C

Gifts: hold-over relief: assessing the donee

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Page Archived content now covered in CG66450C

Gifts: hold-over relief: assessing the donor

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: recovering the gains: Contents

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: disposals qualifying for relief: outline

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Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax

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Gifts: Inheritance Tax: potentially exempt xfers

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Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline

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Gifts: Inheritance Tax: accumulation/maintenance trusts

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Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts

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Gifts: Inheritance Tax: where to find help and cases of doubt

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: Relief for Inheritance Tax paid

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: Finance Act 2004 changes: gifts to settlor-interested settlements and settlements that become settlor-interested: outline

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee is settlor-interested settlement immediately after disposal

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to settlor-interested settlements: relevant individual has interest in settlement immediately after disposal: intermediate gifts

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to settlor-interested settlements: transferee becomes settlor-interested settlement before hold-over relief is obtained

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained

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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions: "relevant disposal", "clawback period", "material time"

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: claw back of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to settlor-interested settlements: exceptions to general rule

Page Archived content now covered in CG66450C

Gifts: Inheritance Tax: gifts to certain settlements: information power

Page Archived content now covered in CG66450C

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Hold-over relief: valuations: Contents

Page Archived content now covered in CG66450C

Gifts: gifts of business assets: introduction

Page Archived content now covered in CG66450C

Gifts: gifts of business assets: when relief available

Page Archived content now covered in CG66450C

Gifts: gifts of business assets: when relief not available

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Gifts: gifts of business assets: how to obtain relief

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Gifts: gifts of business assets: form of claim

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Page Archived content now covered in CG66450C

Gifts: gifts of business assets: late claims

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Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee is settlor-interested settlement immediately after disposal

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement immediately after disposal

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement before hold-over relief is obtained

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement before hold-over relief is claimed

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to settlor-interested settlements: donee becomes settlor-interested settlement after hold-over relief obtained

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to non settlor-interested settlements: relevant individual has interest in settlement after hold-over relief obtained

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "settlor-interested settlement", "settlor", "interest in settlement", "arrangement" and "arrangements"

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property

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Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions: "relevant disposal", "clawback period", "material time"

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or if a relevant individual has an interest in the settlement

Page Archived content now covered in CG66450C

Gifts: Finance Act 2004 changes: gifts to certain settlements: clawback of relief if settlement becomes settlor-interested or a relevant individual has an interest in the settlement: consequential tax adjustments

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Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule

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Gifts: Finance Act 2004 changes: gifts to certain settlements: information power

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Gifts: business assets: qualifying for relief

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Gifts: business assets: definitions

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Gifts: business assets: assets used in trade: trustees

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Gifts: business assets: qualifying corporate bonds

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Gifts: assets used in a trade: trade and non-trade use

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Gifts: business assets: non-trade use

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Gifts: business assets: buildings and structures

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Gifts: business assets: agricultural property

Page Archived content now covered in CG66450C

Gifts: agricultural property: liaison with Specialist PT - IHT (formerly CAR - IHT and before that the Capital Taxes Office)

Page Archived content now covered in CG66450C

Gifts: agricultural property: hope/development value

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Gifts: trading/holding cos of trading groups: non-business assets

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Gifts: non-business assets: definition

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Gifts: non-business assets: restricting relief

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Gifts: transfer of a business to a company: section 165 relief

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Gifts: exchange for shares

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Gifts: exchange for shares

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Gifts: exchange for shares

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Gifts: example

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Gifts: transfer of goodwill at nominal consideration

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Gifts: computation: allowing hold-over relief

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Gifts: computation: how to compute the held-over gain

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Gifts: computation: examples

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Gifts: computation: outright gift

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Gifts: computation: partial gift

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Gifts: computation: part trade use of asset

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Gifts: disposal of shares: non-business chargeable assets

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Gifts: computation: emigration of donee

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27 August 2019 published amendments

Gifts: whom you assess: recovery of tax from the donee

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Gifts: whom you assess: time limits

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Gifts: whom you assess: amending the donor's assessment

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Gifts: whom you assess: making the donee's assessment

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Gifts: who you assess: example

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Gifts: instalments: introduction

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Gifts: when instalments can be claimed

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Gifts: instalments: rules for payment

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Gifts: Instalments and hold-over relief

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Gifts: instalments: liaison with Collector

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Gifts: instalments: sale by donee

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Gifts: instalments: what to do in such cases

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Gifts: instalments: withdrawing payments by instalments

Merged this page with CG66540

Gifts of land to housing associations: definition of housing association

Page Archived content now covered in CG66450C

Gifts pre-14/3/89: introduction

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts pre-14/3/89: gifts of business assets

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts pre-14/3/89: of any assets

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts pre-14/3/89: hold-over relief

Page Archived content now covered in CG66450C

Gifts: hold-over relief: valuation: SP8 92

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: hold-over relief: valuations: procedure

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Page Archived content now covered in CG66450C

Gifts: hold-over relief: valuations: trustee as donees

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: hold-over relief: actual consideration passes

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: hold-over relief: valuations: no SP8 92 claim or completed HS295

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

Gifts: hold-over relief: valuations: cases excluded from SP8 92

Page Archived content now covered in CG66450C

Page Archived content now covered in CG66450C

21 August 2019 published amendments

Capital Gains Manual: Companies and Groups of Companies: Contents

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Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency

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6 August 2019 published amendments

Technical Help For HMRC Staff

Update office address

1 August 2019 published amendments

Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets

New pages added to contents page

Relief for Gifts of Business Assets: Deferred Valuation

Guidance update

Relief for Gifts Subject to Inheritance Tax: Introduction

Guidance update

Relief for Gifts Subject to Inheritance Tax: The Donor

Guidance update

Relief for Gifts Subject to Inheritance Tax: Qualifying Disposals

Guidance update

Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts Subject to Inheritance Tax

Guidance pages added to content page

31 July 2019 published amendments

Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Introduction

Guidance update

Relief for Gifts of Business Assets: Summary of Rules for Gifts Before 14 March 1989

Guidance update

Relief for Gifts of Business Assets: The Donor

Guidance update

Relief for Gifts of Business Assets: The Donee

Guidance update

Relief for Gifts of Business Assets: Qualifying Assets

Guidance update

Guidance update

Relief for Gifts of Business Assets: Basic Computation

Guidance update

Hyperlink update

Relief for Gifts of Business Assets: Restrictions on Relief

Guidance update

hyper link updates

Relief for Gifts of Business Assets: Deductions for Inheritance Tax Paid

Guidance update

No gain/no loss transfers in groups: non-UK resident companies

Updated for non-resident CG and new text to deal with transfers within the EEA.

26 July 2019 published amendments

Gifts: hold-over relief: recovering the gain: introduction

Guidance update

Gifts and Capital Gains Tax: introduction

Guidance update

Capital Gains Manual: Reliefs: Capital Gains Tax and Gifts: Chargeable Gifts: Contents

Guidance update

Guidance update

Guidance update

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Reliefs and exemptions: ContentsGifts and Capital Gains Tax: Exemptions and No Gain/No Loss

Guidance update

Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets

Guidance update

Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts Subject to Inheritance Tax

Guidance update

Chargeable Gifts: Introduction

Guidance update

Reliefs: Capital Gains Tax and Gifts: Chargeable Gifts: Assessments

Guidance update

Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Introduction

Guidance update

Reliefs: Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Calculation for Gifts to Charities

Guidance update

Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Later Disposal by Charity

Guidance update

Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Charity Becoming Absolutely Entitled to Trust Assets

Guidance update

Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Gifts of Qualifying Corporate Bonds to Charities

Guidance update

Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Income Tax and Corporation Tax Relief for Gifts of Certain Assets to Charities

Guidance update

Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Gifts of Land to Housing Associations

Guidance update

25 July 2019 published amendments

Valuation: more than one interested person: introduction

Guidance update

Valuation: more than one interested person: Regulations

Guidance update

Valuation: who is an interested party

Guidance update

Valuation: more than one interested person: appeals: regulations apply

Guidance update

Valuation: more than one interested person: joined in an appeal

Guidance update

Valuation: more than one interested person:Tribunal: application

Guidance update

24 July 2019 published amendments

Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Loss restrictions before Finance Act 2011: Contents

Pages archived & removed from content page

Depreciatory intra-group dividends: drain out dividend scheme

Page content archived, see CG46800

Depreciatory intra-group dividends: exceptions

Page content archived, see CG46800

Depreciatory intra-group dividends: losses/other amounts against profits

Page content archived, see CG46800

Page content archived, see CG46800

Depreciatory intra-group dividends: part-disposals

Page content archived, see CG46800

Page content archived, see CG46800

Depreciatory intra-group dividends: asset identity rule

Page content archived, see CG46800

Page content archived, see CG46800

Depreciatory intra-group asset transfers: asset identity rule

Page content archived, see CG46800

Page content archived, see CG46800

Depreciatory intra-group asset transfers: asset identity rule

Page content archived, see CG46800

Page content archived, see CG46800

Depreciatory intra-group asset transfers: asset identity rule

Page content archived, see CG46800

Page content archived, see CG46800

Depreciatory intra-group asset transfers: avoidance test

Page content archived, see CG46800

Page content archived, see CG46800

Depreciatory intra-group asset transfers: part-disposals

Page content archived, see CG46800

Page content archived, see CG46800

Depreciatory intra-group asset transfers: liquidations

Page contents archived, see CG46800

Page contents archived, see CG46800

Value shifting: reorganisation of share capital

Page contents archived, see CG46800

Page contents archived, see CG46800

Value shifting: reorganisation of share capital

Page contents archived, see CG46800

Page contents archived, see CG46800

Page contents archived, see CG46800

Value shifting: interaction with degrouping charge

Page contents archived, see CG46800

Page contents archived, see CG46800

Value shifting: depreciatory transactions legislation

Page contents archived, see CG46800

Page contents archived, see CG46800

Value shifting: relevant assets: depreciatory transactions legislation

Page contents archived, see CG46800

Value shifting: relevant assets: depreciatory transactions legislation

Page contents archived, see CG46800

Page contents archived, see CG46800

Value shifting: relevant assets: depreciatory transactions legislation

Page contents archived, see CG46800

Page contents archived, see CG46800

Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Value shifting in groups before Finance Act 2011: Contents

Pages archived & deleted from contents page

23 July 2019 published amendments

Value shifting: outline for groups: scope of value shifting charge

Content archived, see CG4800

Content archived, see CG4800

Value shifting: outline for groups: scope of value shifting charge

Content archived, see CG4800

Content archived, see CG4800

Value shifting: outline for groups: scope of value shifting charge

Content archived, see CG4800

Content archived, see CG4800

Value shifting: outline for groups: scope of value shifting charge

Content archived, see CG4800

Content archived, see CG4800

Value shifting: outline for groups: scope of value shifting charge

Content archived, see CG4800

Content archived, see CG4800

Value shifting: outline for groups: scope of value shifting charge

Content archived, see CG4800

Content archived, see CG4800

Value shifting: outline of rules for groups: commencement

Content archived, see CG4800

Content archived, see CG4800

Value shifting: outline of rules for groups: relevant assets

Content archived, see CG4800

Content archived, see CG4800

Depreciatory intra-group dividends: drain out dividend scheme

Content archived, see CG4800

Content archived, see CG4800

Depreciatory intra-group dividends: drain out dividend scheme

Content archived, see CG4800

Content archived, see CG4800

Depreciatory intra-group dividends: drain out dividend scheme

Content archived, see CG4800

Content archived, see CG4800

Depreciatory intra-group dividends: asset transaction test

Content archived, see CG4800

Depreciatory intra-group dividends: asset transaction test

Content archived, see CG4800

Depreciatory intra-group dividends: asset retention test

Content archived, see CG4800

Content archived, see CG4800

Depreciatory intra-group dividends: asset retention test

Content archived, see CG4800

Content archived, see CG4800

Depreciatory intra-group dividends: asset severance test

Content archived, see CG4800

Content archived, see CG4800

Depreciatory intra-group dividends: Offshore sandwich device

Content Archived, see CG46800

Content Archived, see CG46800

Depreciatory intra-group dividends: TCGA92 S31A

Content Archived, see CG46800

Content Archived, see CG46800

Depreciatory intra-group dividends: exceptions

Content Archived, see CG46800

Depreciatory intra-group dividends: distributable profits

Content Archived, see CG46800

Content Archived, see CG46800

Depreciatory intra-group dividends: identification of chargeable profits

Content Archived, see CG46800

Content Archived, see CG46800

Content Archived, see CG46800

Depreciatory intra-group dividends: distribution tracing

Content Archived, see CG46800

Content Archived, see CG46800

Transfer of assets: between spouses or between civil partners: separation, divorce or dissolution: value of consideration where date of disposal is after Final Order, decree absolute, or after the date dissolution is made final

Replace reference to and quote from GvG with reference to and quote from Haines v Hill

22 July 2019 published amendments

Capital loss buying: approach prior to FA 1993: general

Content archived, see CG10100

Content archived, see CG10100

Capital loss buying: approach prior to FA 1993: general

Content archived, see CG10100

Content archived, see CG10100

Capital loss buying: approach prior to FA 1993: general

Content archived, see CG10100

Content archived, see CG10100

Capital loss buying: approach prior to FA 1993: general

Content archived, see CG10100

Content archived, see CG10100

Capital loss buying: approach prior to FA 1993: general

Content archived, see CG10100

Content archived, see CG10100

Capital loss buying: pre-FA93: News International case

Content archived, see CG10100

Content archived, see CG10100

Capital loss buying: pre-FA93: News International case: decision

Content archived, see CG10100

Content archived, see CG10100

Content archived, see CG10100

Capital loss buying: pre-FA93: News International case: Ramsay principle

Content archived, see CG10100

Content archived, see CG10100

Groups to which loss set-off restrictions apply: other groups in same AP

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: background

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: outline summary

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: pre-entry gains

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: restriction on loss set off

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: adjustment of pre-entry gains

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: qualifying losses

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: example

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: pooled assets

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: notional net pre-entry loss

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: pre-entry loss

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: example

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: more than one company joining group

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: reorganisation

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: assets acquired at different times

Content archived, see CG10100

Content archived, see CG10100

Schedule 7AA TCGA 1992: restrictions on capital losses: Life assurance company deemed annual disposal

Content archived, see CG10100

Content archived, see CG10100

Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Gain buying rules, abolished in Finance Act 2006: Contents

Content archived, see CG10100