Updates: Capital Gains Manual
2024
CG13350 updated to amalgamate CG13360 and CG13370 and move to CG12700C
CG13350 updated to amalgamate CG13360 and CG13370 and move to CG12700C
CG13350 updated to amalgamate CG13360 and CG13370 and moved to CG12700C
Introduction and computation: occasions of charge: contents
CG13350 updated to amalgamate CG13360 and CG13370 and move to CG12700C
CG13350 updated to amalgamate CG13360 and CG13370 and moved to CG12700C, CG13350P archived
Claims and elections: meaning of claims and elections
section pages amended and archived as part of manual review
Claims and elections: Time limits
section pages updated/ archived as part of manual review
section pages updated/ archived as part of manual review
Claims and elections: distinction between a claim and an election
Page archived content in CG13700P.
Claims and elections: extended time limits
Page archived content in CG13700P.
Claims and elections: late claims and elections
Page archived content in CG13700P.
Claims and elections: late claims and elections: responding to
Page archived content in CG13700P.
Introduction and computation: claims and elections: contents
section pages updated/ archived as part of CG manual review
Claims and elections: Procedures for making a claim or election
redaction applied to internal only email address
Removing duplicates from contents.
Capital Gains Manual: Trusts and Capital Gains Tax: Gifts in settlement: contents
Removed duplicate from contents page.
Archived as only contained duplicated pages.
Removed duplicate from contents page.
Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: contents
Removing duplicate pages from contents
Separate settlements: form of the transaction: power in wider form
Page archived content in CG37850.
page updated as part of manual review project
Introduction and computation: occassions of charge: hire purchase: contents
CG12860 moved to CG12700C and CG12850P and sub pages archived
CG12860 moved to CG12700C and CG12850P and sub pages archived
Introduction and computation: occasions of charge: contents
CG12860 moved to CG12700C and CG12850P and sub pages archived
CG12860 moved to CG12700C and CG12850P and sub pages archived
Archived as only contained duplicated pages.
Introduction and computation: occasions of charge: disposal of assets: contents
Updating contents
Disposal of assets: introduction
Correcting formatting.
Disposal of assets: introduction
page updated as part of manual review
Disposal of assets: deemed disposals
page updated as part of manual review
Disposal of assets: no gain/no loss disposals
page updated as part of manual review
Disposal of assets: mortgages: transfer of asset by way of security
page updated as part of manual review.
Page archived material at CG12700P
Introduction and computation: occassions of charge: Disposal of assets: not treated as disposals
Page archived material at CG12700P
Introduction and computation: occassions of charge: disposal of assets: contents
page updated with new page and pages archived
Part disposals: general: what is the asset
page updated as part of manual review
Part disposals: allowable costs and apportionment
page updated as part of manual review
Part disposals: no gain/no loss disposals
page updated as part of manual review
page updated as part of manual review
Introduction and computation: occassions of charge: exchanges of assets: contents
Page and sub-pages archived, content at CG12701.
Separate settlements: non-exhaustive trusts and revocable trusts
Page archived content in CG37850.
Separate settlements: non-exhaustive trusts and revocable trusts
Page archived content in CG37850.
Annual exempt amount: trust exemption
republished to see if title updates as it shows 'general' in the contents whilst showing the correct title 'trust exemption' in the actual title
Introduction and computation: annual exempt amount: contents
added P pages back into C page to republish and then re-archive to archive child pages.
added P pages back into C page to republish and then re-archive to archive child pages.
Capital Gains manual: introduction and computation: annual exempt amount: introduction: contents
added P pages back into C page to republish and then re-archive to archive child pages.
added P pages back into C page to republish and then re-archive to archive child pages.
added P pages back into C page to republish and then re-archive to archive child pages.
Capital Gains manual: introduction and computation: persons chargeable: summary: contents
CG10702 page updated and moved to CG10700C
page archived content at CG10702
Introduction and computation: persons chargeable: exempt persons: contents
CG10760 page updated and moved to CG10700C
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Spouses and civil partners: dealt with separately
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Introduction and computation: chargeable persons: contents
archived pages removed from C page
material updated and placed in CG10700C
Chargeable persons: exemptions
page updated and moved to CG10700C
Introduction and computation: chargeable persons: contents
added CG10702 and CG10760 to C page before archiving P pages and child pages
Introduction and computation: chargeable assets: Contents
deleted archived pages
Introduction and computation: chargeable assets: Contents
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
Introduction and computation: chargeable assets: shares and securities: contents
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
Introduction and computation: chargeable assets: intangible assets: contents
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
Introduction and computation: chargeable assets: location of assets: contents
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
Introduction and computation: chargeable assets: exemptions from the capital gains charge: contents
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
Introduction and computation: chargeable assets: debts: contents
added back CG11800p, CG12000p, CG12400P, CG12200p and CG12600P in order to archive sub pages
Chargeable assets: intangible assets: rights
sub page to CG12000P being archived as P page was archived and sub pages didn't automatically archive
Finding deleted or updated guidance
Updated suggestions for how to find earlier versions of the Capital Gains Manual on National Archives.
Introduction and computation: chargeable assets
page unarchived and amended as part of update to CG11700C
Chargeable assets: intangible assets: rights
CG1200P and subpages to be archived content now at CG1200
CG12400P and sub pages to be archived content moved to CG12400
Introduction and computation: chargeable assets: shares and securities: contents
page and subpages archived content now in CG11700C
page and subpages archived content now in CG11700C
Introduction and computation: chargeable assets: debts: contents
page and subpages archived content now in CG11700C
page and subpages archived content now in CG11700C
Introduction and computation: chargeable assets: exemptions from the capital gains charge: contents
page and subpages archived content now in CG11700C
Page and subpages archived content now in CG11700C
Introduction and computation: chargeable assets: location of assets: contents
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Introduction and computation: chargeable assets: Contents
P subpages archived content now in CG11700C
Absolute entitlement: losses of trustees: apportionment
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Absolute entitlement: losses of trustees: entitlement on or after 16 June 1999
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Absolute entitlement: losses of trustees: restriction of beneficiary's relief after 16 June 1999
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Absolute entitlement: losses of trustees: entitlement on or after 16 June 1999
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Absolute entitlement: losses of trustees: hold-over relief
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Absolute entitlement: losses of trustees: connected persons
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Absolute entitlement: losses of trustees: other trustees becoming entitled
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Absolute entitlement: charities becoming absolutely entitled
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Losses and other reliefs: gifts hold-over
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Absolute entitlement: principal private residence
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deleted CG37300 from P page in order to archive P page and sub pages
duplicate pages deleted after information consolidated
Absolute entitlement: part of trust fund: successive events
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Absolute entitlement: part of trust fund: successive events
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Absolute entitlement: part of trust fund: immediately
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Absolute entitlement: part of trust fund: Trustees' power of appropriation
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Absolute entitlement: Trustees' power of appropriation: Scottish trusts
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Absolute entitlement: part of trust fund: sales of land
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Absolute entitlement: part of trust fund: other trusts of land
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Absolute entitlement: part of trust fund: Scottish trusts
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Absolute entitlement: part of trust fund: other trusts of land
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Absolute entitlement: part of trust fund: land in Ireland
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Absolute entitlement: part of trust fund: settlement of undivided share
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Absolute entitlement: part of trust fund: Lloyds Bank v Duker
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Absolute entitlement: part of trust fund: Lloyds Bank v Duker
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removed CG37600 in readiness to archive P and sub pages
CG37700 removed in readiness to archive P and sub pages
CG37830 removed in readiness to archive P and sub pages
CG37850 removed in readiness to archive P and sub pages
CG37870 removed in readiness to archive P and sub pages
CG37873 removed in readiness to archive P and sub pages
duplicated pages removed
Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: contents
page restructured after duplication removed
page restructured after duplication removed
added CG10150 to main page
Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: contents
Changing contents list so introductory pages are no longer in a separate contents list.
Capital Gains Manual: Reliefs: Capital Gains Tax and Gifts: Chargeable Gifts: Contents
Contents page being archived, see CG66450C.
Contents page being archived, see CG66450C.
Goodwill and Intellectual Property Rights: disputed valuations and appeal hearings
ref to AH0645 removed as this page no longer exists and no replacement in appeals handbook
Capital Gains manual: introduction and computation: annual exempt amount: introduction: contents
Archiving content following update of AEA guidance; see CG18000C.
Annual exempt amount: trust exemption: before 6 April 2019
Page name update.
Annual exempt amount: trust exemption
Revision and update to the AEA guidance; unnecessary material removed.
Introduction and computation: annual exempt amount: introduction: Annual exempt amount: general
Pages revised into a single page and simplified so only necessary information is shown.
Share exchange: TCGA92/S135: qualifying conditions: general
HMRC's view of where Case 2 of S135 may apply now included, other minor changes.
Transfer of assets: between spouses or between civil partners: separation, divorce or dissolution
page updated as part of cg manual review project
Transfer of assets: between spouses or between civil partners: living together
page updated as part of cg manual review project
"Husband and wife" replaced by "spouses".
Transfer of assets: between spouses or between civil partners: living together: exceptions
Page archived content incorporated into CG22200.
Transfer of assets: between spouses or between civil partners: examples
Page archived content incorporated into CG22200.
Transfer of assets between spouses or between civil partners: separate but connected persons
page updated as part of cg manual review project
Pages archived content incorporated into CG22420.
Pages archived content incorporated into CG22420.
Transfer of assets: between spouses or between civil partners living together
page updated as per review of CG manual content
Private residence relief: separation, divorce or dissolution of civil partnership: introduction
page updated as part of CG manual review project
page updated as part of cg manual review project
page updated as part of Cg manual review project
page updated as part of cg manual review project
Leases: merger: allowable expenditure
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Gifts in settlement: date of gift
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banner message - This page does not reflect the changes brought about by Finance Act (No 2) 2023 and is currently being updated
Gifts in settlement: date of gift
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Transfer of assets: between spouses or between civil partners living together: year of separation
banner message - This page does not reflect the changes brought about by Finance Act (No 2) 2023 and is currently being updated
Private residence relief: separation, divorce or dissolution of civil partnership: introduction
banner message - This page does not reflect the changes brought about by Finance Act (No 2) 2023 and is currently being updated
banner message -This page does not reflect the changes brought about by Finance Act (No 2) 2023 and is currently being updated
banner message - This page does not reflect the changes brought about by Finance Act (No 2) 2023 and is currently being updated
Settlor trusts: computations: example
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Residence of trustees: from 6 April 2007
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Gifts in settlement: date of gift
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Leases: merger: allowable expenditure
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Leases: grant of lease out of short lease: capital improvements by tenant
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Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax
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Death and personal representatives: automatic transfers
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Settlor trusts: computations: settlor becoming absolutely entitled
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Death and personal representatives: automatic transfers
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Adding index to manual
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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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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Company reconstructions: shareholder: TCGA92/S136: company office
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Interests in possession: interest for life of another
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Interests in possession: introduction: death and trusts
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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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Interests in possession: interests of minors: Trustee Act 1925
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Interests in possession: interests of minors: Trustee Act 1925
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Interests in possession: age of majority
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Interests in possession: age of majority
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Interests in possession: minors: Scotland
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Interests in possession: protective interests
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Interests in possession: interest for life of another
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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: procedure: liaison with HMRC - IHT
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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: 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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Gifts in settlement: hold-over relief
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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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Guidance in TSEM: elections and 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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Settlor trusts: form of certificate
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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: other commercial arrangements
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Settlor trusts: other commercial arrangements
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Assessment and procedures: trustees: rate applicable to trusts: years 1998-99 to 2007-08
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Assessment: collection of tax from beneficiaries
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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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Settlor trusts: computations: double taxation relief
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Settlor trusts: procedures: returns by trustees
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Settlor trusts: procedures: returns by settlors
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Settlor trusts: recovery by settlor from trustees of tax paid
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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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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: 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: double taxation relief
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Trusts: documentation and submissions: submissions to a specialist office
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Legatees: sells interest in estate before assets vest
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Legatees: gifts interest in estate before assets vest
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Personal representatives: beneficial ownership: before residue ascertained
archiving unpublished page
Partnership annuities and lump sums: SP1/79
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Death and personal representatives: subjects dealt with
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Leases: commutation of rent provided for in terms of lease
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Leases: Assessments for periods ended more than 6 years previously
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Leases: Assessments for periods ended more than 6 years previously
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Leases: commutation of rent/variation of terms of lease: 6/4/96p
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Short leases: disposal: allowable cost of acquisition
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Short leases: disposal: enhancement expenditure
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Short leases: disposal: 'period of ownership'
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Short leases: disposal: indexation allowance
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Short leases: disposal: wasting of allowable expenditure: part-years
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Short leases: disposal: cases within CG71170: procedure
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Leases: disposal of lease: following application of ESC D39
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Leases: sum paid by tenant to procure surrender of lease
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Leases: capital sum received by landlord for accepting surrender of lease
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Leases: capital sum received for alteration of terms: introduction
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Leases: property income: non-arm's length grant of lease: deemed premium
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Leases: grant of lease out of short lease: example 1
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Leases: grant of lease out of short lease: example 2
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Leases: grant of lease out of short lease: sub-lease at higher rent
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Leases: grant of lease out of short lease: part of land sub-let
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Leases: grant of lease out of short lease: restriction of capital loss
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Leases: grant of lease out of short lease: restriction of capital loss
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Share exchange: TCGA92/S135: company office
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Securities: debts: definition of debt on a security
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Securities: debts: general points: bundle of rights
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Securities: debts: general points: payments under guarantee
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Group share exchanges: share exchanges
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Administration: introduction: losses
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Group share exchanges: introduction
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Definition: recognised stock exchanges: other markets: Tradepoint, virt-x, SWX Europe, PLUS
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Administration: introduction: losses
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Administration: introduction: losses
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Administration: introduction: losses
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Administration: introduction: losses
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Administration: relationship between companies and individuals
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Administration: introduction: non-resident companies
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Administration: introduction: company acting in fiduciary capacity
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Administration: introduction: rate of charge
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Example: non-payment of interest
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Matching section 87 gains - the rules from 2008-09
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Matching in the same year - example
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Matching in an earlier year - example
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Matching in a later year - example
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Administration: introduction: company, profits, income
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Administration: introduction: company, profits, income
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Administration: introduction: losses
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Group share exchanges: share exchanges
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Leases: part of premium chargeable as income: deemed premium: example
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Leases: freehold/long lease: example
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Retirement benefits schemes: funds approved under ICTA88 S608
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Retirement benefits schemes: commutation of pension after retirement
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Appropriations from stock in trade
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Land: law of Property Act 1925 Land held on 'trust for sale'
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Leases: part of premium chargeable as income: example
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Leases: part of premium chargeable as income: effect on CGT computation
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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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Retirement benefits schemes: exempt approved schemes
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Retirement benefits schemes: exemption: other funds
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Retirement benefits schemes: exemption: local authorities
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Retirement benefits schemes: non-approved funds
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Retirement benefits schemes: sickness, death and retirement benefits
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Retirement benefits schemes: self-employed persons
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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property
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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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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: liaison with Specialist PT - IHT
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Gifts: non-business assets: definition
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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: 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: Inheritance Tax: disposals qualifying for relief: outline
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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: 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: restricting relief
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Gifts: transfer of a business to a company: section 165 relief
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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: 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 certain settlements: definitions relating to property
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Gifts of land to housing associations: definition of housing association
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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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Private residence relief: example: Mesher Order
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Private residence relief: dependent relative: introduction
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Private residence relief: change in use: incorrect application of TCGA92 S224(2)
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Private residence relief: permitted area: form of report to Valuation Office Agency (VOA)
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Private residence relief: permitted area: Tribunal hearing: evidence
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Private residence relief: end of period of ownership
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Private residence relief: ownership period beginning at 31/3/82: example
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Private residence relief: exchanges of interests: introduction
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Private residence relief: the entity of the dwelling house: boats
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Private residence relief: non residential use: part of house used for business: apportionment
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Private residence relief: change in use: method of adjustment
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Private residence relief: change in use: no adjustments
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Co.purchases own shares: treated as distribution: UK resident cos
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Co.purchases own shares: covered by ICTA88 S219: computation
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Stock dividends: CGT treatment: acquisition of new shares
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Deferred consideration: shares and securities: normal rules
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Deferred consideration: shares and securities: unascertainable
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Deferred consideration: shares and securities: TCGA92/S138A: conditions and consequences
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Deferred consideration: shares and securities: TCGA92/S138A elections
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Deferred consideration: shares and securities: unascertainable
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Deferred consideration: shares/securities: the election - form and time limits
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Deferred consideration: shares and securities: position before TCGA92/S138A - ESC/D27
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Deferred consideration: shares/securities: position before TCGA92 S138A - ESC D27
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Deferred consideration: shares and securities: variation of sale agreement
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Co.purchases own shares: treated as distribution: not UK resident cos
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Capital distributions: introduction
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Small capital distributions: computation: 1982 holding
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Capital distributions: rights issue: no gain/no loss transfer
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Capital distributions: rights issue: no gain/no loss transfer: computation
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Deferred consideration: shares and securities: what to consider
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Deferred consideration: shares and securities: list of examples
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Deferred consideration: shares and securities: earn-out rights
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Deferred consideration: shares and securities: later payments cash only
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Computation: date of disposal: conditional and unconditional contracts
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Capital Gains manual: introduction and computation: computation: date of disposal: contents
Amending contents page following update to guidance (several pages archived and one new page added).
Private residence relief: garden and grounds: the role of the Valuation Office Agency
CG64862 link amended to CG64860
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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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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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Capital Gains Manual: recent changes
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Foreign currency: treatment of currency
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Foreign currency: amount assessable
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Demergers: indirect demergers: CGT treatment: individuals
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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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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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Valuation of assets: ascertained values: other assets
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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: 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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Variations: estate: disclaimers: example 2
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Variations: instruments of variation: general
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Non-retrospective variations: assets already vested: legatee's office
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Non-retrospective variations: assets already vested: legatee's office actions
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Non-retrospective variations: disposals not for valuable consideration
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Non-retrospective variations: deleting trust: personal representatives
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Valuation of assets: ascertained values: form of enquiry: land in UK
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Valuation of assets: unascertained values: land in UK
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Valuation of assets: ascertained values: unlisted shares
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Valuation of assets: unascertained values: unlisted shares
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Personal representatives: beneficial ownership: when residue ascertained
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Legatees: computing gains arising to: expenses of transfer
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Legatees: sells interest in estate before assets vest
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Legatees: gifts interest in estate before assets vest
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Varying devolution of estate: methods of varying devolution
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Variations: estate: deeds of appointment: power to appoint
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Variations: estate: deeds of appointment: power to appoint
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Variations: estate: disclaimers: example 1
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Personal representatives: beneficial ownership: England/Wales
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Personal representatives: beneficial ownership: when residue ascertained
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Personal representatives: beneficial ownership: when residue ascertained
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Personal representatives: beneficial ownership: when residue ascertained
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Legatees: acquisitions: date of acquisition
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Legatees: acquisitions: example
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Legatees: computing gains arising to: normal rules apply
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Legatees: computing gains arising to: normal rules apply
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Personal representatives: who to assess: residence effects
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Personal representatives: who to assess: residence effects
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Personal representatives: who to assess: residence effects
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Personal representatives: who to assess: residence effects
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Personal representatives: assessing gains: Example 2
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Personal representatives: deceased not resident/not ordinarily resident
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Personal representatives: special personal representatives
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Personal representatives: distribution and vesting of assets: assent
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Personal representatives: annual exempt amount
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Personal representatives: solicitors expenses: deductions
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Personal representatives: solicitors expenses: deductions
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Liability to date/death: deceased competent to dispose: pship. interests
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Liability to date/death: deceased competent to dispose: assets excluded
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Liability to date/death: deceased competent to dispose: foreign law
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Liability to date/death: deceased competent to dispose: joint tenancies
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Liability to date/death: deceased competent to dispose: Example 2
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Death/personal representatives: varying devolution of estate voluntarily
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Death/personal representatives: varying devolution of estate voluntarily
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Death/personal representatives: varying devolution of estate voluntarily
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Death/personal representatives: varying devolution of estates: court order
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Death/personal representatives: varying devolution of estates: court order
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Death/personal representatives: varying devolution of estates: court order
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Chargeable assets: intangible assets: rights of action
Reinserted names of relevant tax cases
pages restructured that mentioned Interactive Data and include pages to be deleted CG59520
Valuation: quoted shares and units in a Unit Trust: checking valuations
Replacing reference to Interactive Data.
Valuation: quoted shares: use of Interactive Data (formerly Extel)
pages restructured that mentioned Interactive Data and include pages to be deleted
Company reconstructions: shareholder: TCGA92/S136: introduction
Updating references to Interactive Data,
Text regarding Interactive Data replaced.
Reorganisations of share capital: open offers and vendor placings
Replacing reference to Interactive Data.
Reorganisations of share capital: open offers and vendor placings: combined issues
Replacing references to Interactive Data,.
Capital Gains Manual: Shares and Securities: Share reorganisations: Apportionment of cost: Contents
pages restructured that mentioned Interactive Data and include pages to be deleted CG52050 and 52052
Reorganisations of share capital: apportioning costs at the date of reorganisation
Replacing refernce to Interactive Data.
Reorganisations of share capital: creation of separate holdings: example using section 130
Replacing references to Interactive Data
Reorganisations of share capital: apportionment of cost: analysis of statute
Replacing reference to Interactive Data.
pages restructured that mentioned Interactive Data and include pages to be deleted
pages restructured that mentioned Interactive Data and include pages to be deleted
Share exchange: TCGA92/S135: procedure
Replacing reference to Intercative Data.
pages restructured that mentioned Interactive Data and include pages to be deleted CG50280
Reference to Interactive Data deleted.
Definitions: quoted and unquoted shares and securities: Interactive Data (formerly Extel)
pages restructured that mentioned Interactive Data and include pages to be deleted
Valuation of shares and securities
Refernce to Interactive Data replaced.
Finding deleted or updated guidance
unarchived as guidance was deemed necessary
Personal representatives: incidental expenses: cost of establishing title
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Personal representatives: incidental expenses: cost of establishing title
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Personal representatives: incidental expenses: commission on disposals
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Personal representatives: incidental expenses: Scotland: scale deductions
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Personal representatives: solicitors expenses: Richards case
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Liability to date/death: Donatio Mortis Causa: definition
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Liability to date/death: Donatio Mortis Causa: no gain/loss
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Liability to date/death: Donatio Mortis Causa: position of donee
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Liability to date/death: Donatio Mortis Causa: donee: acquisition date
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Liability to date/death: Donatio Mortis Causa: donee: acquisition date
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Example: Liability to date of death and carry-back of losses
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Liability to date of death: action by responsible office
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Personal representatives: solicitors expenses: Scotland
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Personal representatives: incidental expenses
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Liability to date of death: held-over gains and death
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Liability to date of death: held-over gains and death
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Liability to date of death: cessation of use
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Liability to date of death: cessation of use: ESC D45 (withdrawn)
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Liability to date of death: no disposal on death
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Bare trusts: unincorporated associations
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Liability to date of death: annual exemption
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Liability to date of death: no disposal on death
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Death and personal representatives: terminology used
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Death and personal representatives: automatic transfers
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Death and personal representatives: others cases
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Death and personal representatives: executors
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Death and personal representatives: administrators
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Death and personal representatives: layout of the instructions
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Death and Personal Representatives: General introduction and background: Terminology used
Page archived
Page archived.
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Chargeable assets: legal and beneficial ownership
Page archived
Page archived. No longer needed in this manual as pages contain feedback buttons.
Page archived. Information is not relevant to the manual.
Page archived. Information now at CG10110.
Death and personal representatives: confirmation
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Death and personal representatives: distributing the estate
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Death and personal representatives: Bona vacantia and ultimus haeres
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Death and personal representatives: administration period
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Indexation allowance: SP1/89: example
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Taper relief: disposals before 6 April 2008: SP D12
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Compensation: indexation allowance
Page archived
Page archived. Information not needed in technical manual.
Page archived. Information not needed in technical manual.
Page archived. Information now at CG10110.
Page archived. Page covers obsolete legislation.
Finding deleted or updated guidance
Page archived. Information does not contain technical content relating to capital gains.
Example 4: a partner leaves after assets have been revalued
Page archived
Partnership mergers: SP D12: example
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Example 2: transfer of an asset at market value
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Example 4: Transfer of an asset by a group company to a partnership
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Effects of residence, ordinary residence/domicile: meaning of terms
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Ignore gains before becoming resident
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Relief for losses: losses in year of death
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Losses and annual exempt amounts: example
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Valuation: more than one interested person: hearings: other tribunals: changes for SA:
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Valuation: more than one interested person: applications to Tribunal
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Valuation: post transaction valuation checks: where to send form CG34
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Valuation: interested parties: remoter interests
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Valuation: more than one interested person: how to join person in appeal
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Valuation: more than one interested person: how to join person in appeal
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Valuation: more than one interested person: settlement of appeals
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Valuation: more than one interested person: Tribunal hearing: Reg 8
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Valuation: more than one interested person: hearing: other tribunals
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Valuation: more than one interested person: regulations must be followed
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Compensation: assets damaged/destroyed: replacement assets: time limits
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Compensation: assets damaged/destroyed: `replacement'
Page archived
The changes are updates to the examples to reflect the rate change from 28% to 24% from 6 April 2024 as well as updating the years shown in the examples, the AEA and personal allowance.
Page archived
Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance
Page archived
The changes are updates to the examples to reflect the rate change from 28% to 24% from 6 April 2024 as well as updating the years shown in the examples, the AEA and personal allowance.
Part 2 - Submitting returns through the CGT on UK Property Account: The calculation
The changes are updates to the examples to reflect the rate change from 28% to 24% from 6 April 2024 as well as updating the years shown in the examples, the AEA and personal allowance.
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start
amendments to CG-APP18-110, 1.13 Paper return to also be updated as close to 6 April as possible.
Annual exempt amount: exploitation: asset splitting
Page archived.
Annual exempt amount: exploitation: asset splitting
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Annual exempt amount: exploitation: fragmentation
Page archived.
Computation: IT: sale of income for lump sum
Page archived.
Computation: IT: sale of income for lump sum
Page archived.
Computation: IT: finance leases
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Computation: IT: alternative finance arrangements
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Introduction and computation: computation: IT: disguised interest
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Computation: interaction with other taxes: IT: example
Page archived.
Computation: interaction with other taxes: IT: example
Page archived.
Computation: income/profits not chargeable to Income Tax
Page archived.
Computation: income/profits not chargeable to Income Tax
Page archived.
Computation: IT: conclusiveness of Income Tax decisions
Page archived.
Computation: IT: assets acquired from person liable CVII of Sch.D
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Computation: IT: transactions in land
Page archived.
Page archived.
Computation: interaction with other taxes: IT: introduction
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Computation: interaction with other taxes: IT: introduction
Page archived.
Computation: interaction with other taxes: IT: sums chargeable as income
Page archived.
Computation: interaction with other taxes: IT: sums chargeable as income
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Computation: interaction with other taxes: IT: exclusion of expenditure
Page archived.
Computation: interaction with other taxes: IT: exclusion of expenditure
Page archived.
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pages CG52632 and CG52633 added
pages CG52632 and CG52633 added
Page rewritten and links added.
Page rewritten. Links added.
Funds in Court: England Wales and Northern Ireland
Page rewritten. Links added.
Page rewritten and links added.
Page archived.
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Page archived.
Page archived.
Page archived.
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Annual exempt amount: exploitation: challenge
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Annual exempt amount: exploitation: warning
Page archived.
Annual exempt amount: exploitation: fragmentation
Page archived.
Page archived.
Annual exempt amount: exploitation: fragmentation
Page archived.
Page archived.
Land: disposals: unascertainable deferred consideration: part chargeable as capital gain
Page archived; content merged with CG72850.
Updated to reflect change in tax rate.
The charge to Capital Gains Tax
Updated to reflect change in tax rate.
The charge on the settlor - TCGA92/S86
Updated to reflect change in tax rate
Trusts: outline of CGT for trusts
Updated to reflect change in tax rate.
Updating to take account of change in tax rate
Remittance basis: consequences
Edited to account for change in tax rate. Referring user to CG10245 which covers rates of tax.
Land: exchange of joint interests
Extra guidance and examples on equalisation payments and where parties are connected have been added; guidance on Milk Quotas has been archived.
Added cross reference to guidance on Business Asset Disposal Relief tribunal case.
Page Archived
Private residence relief: example: spouse or civil partner entitled to share of proceeds
Page archived, content merged with CG65334.
Non-retrospective variations: whether or not assets vested
Page archived. Content merged with CG31900
Mineral leases: terminal loss relief: expiry or termination of lease
Content merged with CG71740. Page archived.
Leases: merger: valuation at 6/4/65 or 31/3/82
Content merger with CG71400. Page archived.
Leases: example: grant of short lease out of freehold or long lease
Merged with CG70960. Page archived.
Land: part-disposals: TCGA92 S242 or TCGA92 S243 previously applied
Merged with CG71850. Page archived.
Land: exchange of joint interests: spouses or civil partners
Page archived; content merged to CG73000.
Land: development value: restriction of gain or loss
Page archived; merged with CG72602.
Liability to date/death: Donatio Mortis Causa: donee: husband and wife or civil partners
Page archived. Content merged with CG30400
Leases: grant of short lease out of freehold or long lease: allowable expenditure
Merged with CG70960. Page archived.
Leases: commutation of rent or variation of terms: assessing time limits
Page archived; pre-1996 content.
Leases: commutation of rent or variation of terms: assessing time limits
Page archived; pre-1996 content.
Land: valuation: spouses or civil partners holding land in undivided shares
Page archived; content merged with CG74200.
Merged with CG71800. Page archived.
Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
Page archived, renumbered to CG67900.
Roll-over relief: spouses or civil partners
Page archived.
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.
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.
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.
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.
Valuation of shares and securities
Archiving as content covered on subsequent pages in manual.
Archiving as content covered on subsequent pages in manual.
Share exchange: effect of TCGA92/S135: other consideration received
Link updated and example corrected.
2023
Capital Gains manual: introduction and computation: persons chargeable: summary: contents
Link to page CG10700 removed
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'.
update to reflect process to allocate UTRs to investors
Insertion of reference to the timing requirements for filing and payment of CGT on UK residential property disposals.
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.
Valuation Office Agency procedures
guidance updated and redaction applied
guidance updated and redacted
archived page deleted
archived pages deleted
Company reconstructions: shareholder: TCGA92/S136: introduction
heading changed
heading font changed
Company reconstructions: shareholder: TCGA92/S136: introduction
guidance updated
Company reconstructions: shareholder: TCGA92/S136: company office
Page archived
Share exchange: TCGA92/S135: procedure
guidance updated
redacted email address
Oil exploration and exploitation: Large Business Oil & Gas Sector
Updating details of team to be referred to.
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
Share exchange: Share exchanges involving non-UK incorporated close companies
Page archived
Share exchange: TCGA92/S135: company office
Page archived
Capital payments - accommodation – to 5 April 2017
guidance updated
Reliefs: Introduction and Order of Reliefs
guidance updated
Capital Gains Manual: Reliefs: contents
CG60201p deleted and replaced with CG60201
page archived
page unpublished
Capital Gains Manual: Reliefs: Introduction: contents
page archived
page unpublished
team address redacted
Intellectual Property Rights: copyright
Minor formatting update for accessibility
Groups: rebasing: elections out of kink test: takeovers: time limits
grammatical errors updated
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
guidance updated
Part 2 - Submitting returns through the CGT on UK Property Account: Introduction
guidance udpated
guidance updated
Expenditure: enhancement expenditure
republished
Intellectual Property Rights: copyright
Republished
Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents
CG73999p deleted
republished
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
Tables reformatted
Guidance updated
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
Intellectual Property Rights: copyright
Guidance update
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
Expenditure: enhancement expenditure
guidance updated
Further explanation of scope of final part of S38(1)(b) TCGA.
Expenditure: enhancement expenditure
Clarification of the scope of the final part of S38(1)(b) TCGA 1998.
formatted page
page reformatted
Valuation Office Agency procedures
Guidance updated
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
guidance updated
guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Non-UK residents
guidance updated
Private residence relief: dependent relative: sole residence
guidance updated
Private residence relief: dependent relative: at 5 April 1988: conditions
guidance updated
Contingent liabilities: the effect of TCGA92 S49
Clarify the date from which S43 TMA 1970 applies to the claim
Capital Gains Tax: rates of tax – before 6 April 2016
guidance updated
page added
Capital Gains Manual: Land: contents
CG73550 added to page
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.
Gifts and Capital Gains Tax: introduction
broken links updated
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
Private residence relief: non residential use: part of house used for business
Link to CG64760 created
Rebasing to 31/3/82: elections: introduction
guidance updated
Quoted options to subscribe for shares, traded and financial options: losses
guidance updated
Share exchange: TCGA92/S135: procedure
hyperlinks udpated
2022
Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets: Introduction
page links updated
links updated
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
Location of assets: types of asset (2): shares and securities etc
Updated to note the effective extinction of bearer securities of UK companies.
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Agents
guidance updated
heading updated
Capital distributions: definitions
Page reformatted
Business Asset Disposal Relief: qualifying disposals by trustees
Updated to reflect recent Court of Appeal decision.
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.
Valuation Office Agency procedures
link update for VOA
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
Land: legal and beneficial interests in land
guidance updated
Private residence relief: periods of absence: conditions
guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Before you start
guidance updated
guidance updated
Part 3 - CGT on UK Property Account and Self Assessment: Individuals – General approach
guidance updated
Part 1 Accessing the Capital Gains Tax (CGT) on UK Property Account: Trusts
Guidance updated
guidance updated
Charge on beneficiary of a non-resident - administration
guidance updated
CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
page archived
page unpublished
text linked to anchor
anchor issue fixed
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
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
guidance updated
Disposal of assets: Dormant Assets Scheme
link updated
hyperlinked
Introduction and computation: occassions of charge: disposal of assets: contents
page added
Private residence relief: availability of relief
guidance updated
Private residence relief: final period exemption
guidance updated
Substantial shareholdings exemption: anti-avoidance rule - further guidance
short title changed
republished
Guidance updated
Private residence relief: realising gain: conversion into flats - example 2
calculation updated
guidance updated
guidance updated
CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
spelling error updated
Capital gains group definition: what is a group?
quote marks altered
Capital Gains Manual - recent changes
Page archived – Old legacy update page no longer required.
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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: update index
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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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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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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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Capital Gains Manual: recent changes
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Capital Gains Manual: recent changes
Page archived – Old legacy update page no longer required.
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
Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT
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Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property
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Gifts: Inheritance Tax: disposals qualifying for relief: outline
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Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline
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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 of land to housing associations: definition of housing association
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Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
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Capital Gains Manual: Reliefs: contents
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Appropriations from stock in trade
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Appropriations to stock in trade
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Capital Gains Manual: Businesses: Appropriations to and from stock in trade: contents
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Capital Gains Manual: Goodwill and Intellectual Property Rights: contents
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CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
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CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
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CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
guidance updated
republished
2021
Appendix 17 - Draft guidance on the Corporate Capital Loss Restriction
Adding additional detail on commencement provisions for companies writing BLAGAB.
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
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Private residence relief: dependent relative: sole residence
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Private residence relief: dependent relative: at 5 April 1988: conditions
guidance updated
Private residence relief: dependent relative: at 5/4/88: transitional
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Private residence relief: dependent relative: at 5/4/88: sole residence
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Private residence relief: dependent relative: rent free: payments made
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Private residence relief: dependent relative: introduction
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CG-APP18 - Appendix 18 - Capital Gains Tax (CGT) on UK Property Account guidance
Anchors updated
Anchors added
Residence and migration: non-resident companies with no UK permanent establishment
Guidance update
page added
Capital Gains Manual: Reliefs: Retirement benefits schemes: contents
page added
page updated
Retirement benefits schemes: exempt approved schemes
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Retirement benefits schemes: funds approved under ICTA88 S608
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Retirement benefits schemes: exemption: other funds
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Retirement benefits schemes: exemption: local authorities
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guidance updated
Retirement benefits schemes: non-approved funds
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Retirement benefits schemes: sickness, death and retirement benefits
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Retirement benefits schemes: self-employed persons
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Retirement benefits schemes: commutation of pension after retirement
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Page archived
Losses: loans to traders: refusal of claims prior to 6 April 1996
title updated
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Losses: loans to traders: refusal of claims made before 6 April 1996
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Pension Schemes: disposal of an asset
guidance updated
Pension Schemes: Lump sums receivable
Guidance updated
Pension Schemes: Life policy assigned
guidance updated
Reliefs: Replacement of Business Assets (Roll-over Relief): Time Limit for Reinvestment
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Futures: income or CG: CG treatment
formatting and links updated
Compensation: assets damaged/destroyed: introduction
guidance update
Compensation: asset not lost or destroyed
indents updated
Capital Gains manual: introduction and computation: computation: compensation: contents
cg15701 added to page
guidance udpate
Guidance update
guidance updated
Guidance updated
occasions of charge: assets lost/destroyed/negligible value: Buildings and Structures
guidance updated
guidance updated
guidance updated
guidance updated
guidance updated
Capital distributions: rights issue: computation
formatting issues for .gov rectified
Persons chargeable: beneficial owner
hyperlinks updated
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.
Gifts: business assets: non-trade use
republished
hyperlinks updated
formatted
Compensation: displaced tenants: agricultural tenancies
Content added to cover new 2021 rules for Scottish agricultural tenancies
Losses: loans to traders: qualifying loans
Guidance updated
Relief for Gifts of Business Assets: The Donee
Update to reflect amendment to section 167 by FA 2021
Gifts: business assets: buildings and structures
page unpublished
Gifts: business assets: non-trade use
page unpublished
Securities: debts: general points: bundle of rights
guidance updated
Securities: debts: general points: bundle of rights
Page archived, content merged with CG53495.
Securities: debts: general points: bundle of rights
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.
Securities: debts: general points: payments under guarantee
Page archived, content merged with CG53500.
Capital Gains Manual: Shares and Securities: Securities: debts: contents
page restructured
guidance updated
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
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Debts: satisfied by acquisition of property: example
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Debts: satisfied by issuing shares or securities
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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
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Qualifying corporate bonds: general background
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Qualifying corporate bonds: statutory history
page reviewed
Qualifying corporate bonds: general definition
page reviewed
Qualifying corporate bonds: exemption
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Qualifying corporate bonds: definition - securities that can qualify
page reviewed
Qualifying corporate bonds: definition - normal commercial loan
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Qualifying corporate bonds: definition - expressed and redeemable in sterling
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Qualifying corporate bonds: definition - expressed and redeemable in sterling: examples
page reviewed
UK property rich collective investment vehicles: Exemption election: Making the exemption election
Guidance updated
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.
Remittance basis: election for foreign losses to be allowable: TCGA92/S16ZA
reformatted
grammatical error rectified
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
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
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Debt on a security: essential characteristics of: sold at a profit
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Debt on a security: essential characteristics of: structure of permanence
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republished
Debt on security: essential characteristics of: repayment at short notice
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Debt on security: essential characteristics of: events of default
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Debt on security: when conditions satisfied
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Debt on security: when conditions satisfied: changes in terms
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Debt on security: exchange gains
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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
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
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Insurance: capital redemption policies
page reviewed
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
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Life insurance policies/deferred annuities: disposals of policies and contracts
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
Life insurance policies/deferred annuities: computation of gains
page reviewed
page reviewed
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
page reviewed
Procedure agreed with representatives of insurance agents
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Insurance agents: computations under agreed procedure
page reviewed
Insurance agents: date of disposal
page reviewed
page reviewed
Insurance agents: indexation allowance and rebasing
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Insurance agents: `Book' held on 31/3/82: rebasing election
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Insurance agent: `Book' held 31/3/82: no rebasing election
page reviewed
page reviewed
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
Links updated
links updated
removing reference to CG70504 as that page is being archived
Private residence relief: dependent relative: introduction
Page reviewed
hyperlinked
Private residence relief: dependent relative: amount of relief
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Private residence relief: dependent relative: introduction
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Private residence relief: dependent relative: introduction
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Private residence relief: dependent relative: who is a relative?
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Private residence relief: dependent relative: incapacitated by old age
page reviewed
Private residence relief: dependent relative: incapacitated by infirmity
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Private residence relief: dependent relative: mother or spouse's mother
Page reviewed
Private residence relief: dependent relative: husband and wife and civil partners
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Private residence relief: dependent relative: rent free
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Private residence relief: dependent relative: rent free: payments made
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Private residence relief: dependent relative: rent free: payments made
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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
Private residence relief: dependent relative: at 5/4/88: transitional
page reviewed
Definitions: depositary receipts
"depository" changed to "depositary" where more appropriate and to assist in searching.
Private residence relief: change in use
typo updated
Private residence relief: realising gain: conversion into flats
Guidance update
Guidance update
Private residence relief: purpose of realising gain: introduction
Page reviewed
Private residence relief: purpose of realising gain
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Private residence relief: purpose of realising gain: trade
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Private residence relief: purpose of realising gain: S517M ITA07
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Private residence relief: purpose of realising gain: trading
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Private residence relief: purpose of realising gain: application
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Private residence relief: purpose of realising gain: expenditure
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Private residence relief: realising gain: restriction
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Private residence relief: realising gain: superior interest
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Private residence relief: realising gain: acquisition of freehold
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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?
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Private residence relief: settled property: express trusts
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Private residence relief: settled property: express trusts for minor children
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Private residence relief: settled property: implied trusts
page reviewed
page reviewed
Page reviewed
Private residence relief: settled property: common intention constructive trusts: basic conditions
page reviewed
page reviewed
page reviewed
page reviewed
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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
Page reviewed
Page reviewed
Restriction of private residence relief: trustees: claim for gift hold-over relief is revoked
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Restriction of private residence relief: trustees: transitional rules: FA2004 Sch22 Para 8
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Private residence relief: settled property: notice by trustees
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Private residence relief: settled property: religious communities
Page reviewed
Private residence relief: personal representatives
Page reviewed
Administration: introduction: losses
Page Arcjhived
hyperlinked
page archived
Losses: quantification of loss accruing in SA years
de archived to hyperlink
hyperlinked
page archived
Substantial shareholdings exemption: introduction - the exemptions available
hyperlinks updated
Substantial shareholdings exemption: introduction - interaction with other legislation
hyperlinks updated
hyperlinks updated
hyperlinks updated
hyperlinks updated
Substantial shareholdings exemption: the exemptions available – Qualifying Institutional Investors
hyperlink updated
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
hyperlinked
page reviewed
page reviewed
page reviewed
hyperlinked
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
hyperlinked
hyperlink updated
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
guidance updated
guidance updated
hyperlinks updated
hyperlink updated
hyperlink updated
page reviewed
hyperlinks updated
hyperlinked
page reviewed
Page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
Enterprise Investment Scheme: deferral relief for shares issued on or after 6 April 1998
hyperlinks updated
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.
Compensation: assets damaged/destroyed: `replacement'
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.
Compensation: land and buildings: demolition costs
Guidance updated
Capital Gains manual: introduction and computation: computation: compensation: contents
page reviewed
guidance update
Capital gains groups: introduction
hyperlinks updated
Capital gains groups: historical overview
hyperlinks updated
hyperlinks added
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
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
page reviewed
guidance update
Substantial shareholdings exemption: introduction - background and main table of contents
guidance updated
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
guidance updated
guidance updated
Page archived, content merged with CG65315.
guidance updated
guidance updated
Guidance updated
guidance updated
guidance updated
guidance updated
Private residence relief: separation, divorce or dissolution of civil partnership: Mesher Orders
Guidance updated
Page archived, content merged with CG65356.
Private residence relief: example: Mesher Order
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 reviewed
Private residence relief: computation of relief: introduction
guidance updated
Private residence relief: final period exemption
guidance updated
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
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
Guidance updated
Guidance updated
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
Private residence relief: end of period of ownership
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
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Deferred consideration: shares and securities: example
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Deferred consideration: shares and securities: example
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Deferred consideration: shares and securities: example
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Deferred consideration: shares and securities: TCGA92/S138A does not apply: example
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Deferred consideration: shares and securities: example
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Deferred consideration: shares and securities: example
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Deferred consideration: shares and securities: example
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Deferred consideration: shares and securities: example
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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
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.
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
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.
Private residence relief: permitted area: jurisdiction for valuations
guidance updated
Private residence relief: permitted area: jurisdiction for apportionments
guidance update
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.
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.
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.
Page archived, content merged with CG65155.
Page archived
Page archived
page reviewed & restructured
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
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: 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
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.
Private residence relief: change in use: no adjustments
Page archived, content merged with CG64760.
Private residence relief: change in use: incorrect application of TCGA92 S224(2)
Page archived, content merged with CG64760.
Capital Gains Manual: Reliefs: Private residence relief: Non-residential use and letting: Contents
Page updated
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
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
guidance updated
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 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
guidance updated
Private residence relief: garden and grounds: caravans and boats
guidance updated
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
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
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
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
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
guidance updated
guidance updated
guidance updated
Private residence relief: example: Mesher Order
typo rectified & hyperlink added
Share exchange: anti-avoidance: clearance procedure
hyperlinks updated
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
Gifts: business assets: agricultural property
page unpublished
link updated forwarding archived material to new page
Company reconstructions: shareholder: demergers
hyperlinks updated
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
Compensation: assets damaged/destroyed: introduction
guidance update
Compensation: assets damaged/destroyed: meaning of `small'
Guidance update
page reviewed
Residence and migration: companies: general
Page Reviewed
Residence and migration: companies: meaning of terms
Hyperlink updated
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
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
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
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
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - types of scheme
page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - no double taxation
Page reviewed
page reviewed
Page reviewed
page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - notice provisions
page reviewed
Page reviewed
Page reviewed
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
page reviewed
page reviewed
Targeted rules to prevent income to capital converter schemes by companies - clearance refused
page reviewed
page reviewed
page reviewed
page reviewed
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
Page unpublished
Gifts: Inheritance Tax: Relief for Inheritance Tax paid: liaison with Specialist PT - IHT
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Page unpublished
Gifts: Inheritance Tax: gifts to settlor-interested settlements: definitions relating to property
Page unpublished
Page unpublished
Page unpublished
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
hyperlink updated
Administration: insolvency: distributions: general
hyperlinks updated
Recovery of CT from shareholders: general
hyperlinks updated
Recovery of CT from shareholders: example
grammar updated
hyperlink updated
hyperlinks updated
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
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
page unpublished
page unpublished
page unpublished
page unpublished
page unpublished
page unpublished
page unpublished
Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property
page unpublished
page unpublished
page unpublished
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
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
page unpublished
page unpublished
page unpublished
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
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
Guidance updated
hyperlink updated
Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: contents
new page added
hyperlink updated
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
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
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'trading requirement': trading company
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement'
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'controlling interest requirement'
Pages reviewed
Reliefs: employee-ownership trusts: conditions: the 'limited participation requirement'
Pages reviewed
Pages reviewed
Pages reviewed
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
Pages reviewed
Reliefs: employee-ownership trusts: identification of shares
Pages reviewed
Reliefs: employee-ownership trusts: defining significant and controlling interests
Pages reviewed
Pages reviewed
Reliefs: employee-ownership trusts: transitional provisions
Pages reviewed
Reliefs: employee-ownership trusts: glossary
Pages reviewed
Options: option granted to connected person: loss on disposal
pages reviewed
Options: forfeited deposit of purchase money
pages reviewed
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
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
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
Introduction and computation: chargeable assets: options: contents
Section reviewed
pages reviewed
Options: put option or call option
pages reviewed
pages reviewed
Options: taxation: option to enter into non-sale transaction and options to both buy and sell
pages reviewed
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
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
pages reviewed
pages reviewed
Options: abandonment: assets to be used for trade purposes
pages reviewed
Options: only or main residence
pages reviewed
Duplicating .gov page - republished
duplication in .gov page - republished
page republished
hyperlinks redone due to duplication on .GOV
hyperlinks redone
duplication issues page republished
Table updated
republished due to .gov duplicating
table updated
page republished due to .gov duplicating
page republished due to .gov. duplicating
grammar updated
page republished due to .gov duplicatiing
Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents
Page name change
page capitalised
UK property rich collective investment vehicles: Transparency election: Overview
Grammar updated
Grammar updated
Grammar updated
Effect of the transparency election on the CIV
Grammar updated
UK property rich collective investment vehicles: Exemption election: Overview
Grammar updated
Grammar updated
Grammar updated
UK property rich collective investment vehicles: Exemption election: Making the exemption election
Grammar updated
Grammar updated
UK property rich collective investment vehicles: Exemption election: Ceasing to have effect
Grammar updated
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
Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents
New page added
Page restructured
Capital Gains Manual: Land: contents
page restructured
Table redone as duplicating o
on .GOV
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
re saved page
table updated
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
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
page published
Guidance updated
republished
Guidance update
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
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
Page archived content merged with CG16470
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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
Valuation: more than one interested person: hearing: other tribunals
Page archived content merged with CG16470
Valuation: more than one interested person: hearings: other tribunals: changes for SA:
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
Valuation: more than one interested person: liaison with other Districts
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Valuation: more than one interested person: liaison with other Districts
Page archived content merged with CG16570
Guidance update
Valuation: more than one interested person: introduction
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Valuation: more than one interested person: purpose of regulations
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Valuation: more than one interested person: purpose of regulations
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Valuation: more than one interested person: regulations must be followed
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Valuation: more than one interested person: regulations must be followed
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Valuation: who is an interested party: Regulations 8 and 15
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Valuation: who is an interested party: Regulations 8 and 15
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Valuation: who is not an interested party: non-residents
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Valuation: interested parties: remoter interests
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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?
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Valuation: more than one interested person: when do Regulations apply?
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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
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Valuation: more than one interested person: how to join person in appeal
Page archived content merged with CG16470
Valuation: post transaction valuation checks: introduction
hyperlinks updated
The degrouping charge: introduction
Very minor change to description of S179ZA to clarify, following user feedback.
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
Relief for Gifts of Business Assets: Restrictions on Relief
update to example
Page restructured
Abbreviations used by Shares and Assets Valuation
Page Archived
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
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
Page Restructured
Group share exchanges: interaction with the no gain/no loss rule
Guidance update
Page cg38527 added to content page
Group share exchanges: introduction
Page archived
Group share exchanges: share exchanges
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Group share exchanges: share exchanges
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Group share exchanges: Westcott v Woolcombers Ltd
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Group share exchanges: Westcott v Woolcombers Ltd
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Group share exchanges: Westcott v Woolcombers Ltd
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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
Page restructured
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.
Substantial shareholding exemption: additional explanation of joint venture companies in context of groups with example.
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
Substantial shareholdings exemption: anti-avoidance rule - further guidance
Full text of Statement of Practice 5/2002 now included
Reliefs: Replacement of Business Assets (Roll-over Relief): Claiming Relief
republished .gov version not showing correctly
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.
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
Building Societies: transfer of business to a company: general
Guidance updated
Individuals: losses: Relief for losses: examples 1 to 5
Computation error corrected
Private residence relief: only or main residence: deemed residence
Update to reflect legislative changes.
Private residence relief: only or main residence: two or more residences: late nominations
spelling error updated
Compensation: indexation allowance
Page archived
Compensation: compensation for foot-and-mouth disease
Page archived
Page archived
Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail
grammatical error corrected
Business Asset Disposal Relief: reduction in lifetime limit from 11 March 2020
date error rectified
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
Reorganisations of share capital: capital distributions treated as consideration for disposal
Guidance update
Guidance update
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
Page restructured
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
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
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
Capital distributions: rights issue: no gain/no loss transfer: computation
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
Capital Gains Manual: Reliefs: Private residence relief: Computation of relief: contents
page republished broken breadcrumbs
Co.purchases own shares: capital treatment: Condition A – benefit of a trade
Plain Text issue, text republished
Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets: Depreciating Assets
Removed reference to ESC D45 as withdrawn in 2016
Shares and Securities: Particular types of transaction: Stock dividends: Contents
Guidance update
Page archived
Page archived
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.
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.
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
Page archived, content consolidated to CG58750.
Land: disposals: consideration due after date of disposal
Content merged and links added.
Titles and links added.
Land: disposals: unascertainable deferred consideration
Content merged, updated and links added.
Land: disposals: ascertainable deferred consideration
Content merged; page archived.
Land: disposals: proceeds lent back to purchaser
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: part chargeable as income
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: first intention
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: part chargeable as capital gain
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: example where part charged as income
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: computation of capital gain
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: valuation
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: request for valuation
Content merged; page archived.
Land: disposals: unascertainable deferred consideration: future amounts
Content merged; page archived.
Capital Gains Manual: Land: Disposals of land: consideration due after date of disposal: contents
Contents updated.
Page archived; content merged with CG72800.
Page archived; content merged with CG72850.
Page archived; content merged with CG72850.
Capital Gains Manual: The charge to tax, the capital loss anti-avoidance rule and insolvency
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
Registered Societies: special rules
Page on Industrial & Provident Societies now refers to Registered Societies and points to detailed guidance in Company Taxation Manual.
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
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.
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
Guidance update
Private residence relief: the entity of the dwelling-house: appurtenance
change on hyper links
Consideration for disposal: market value rule
links updated
Rates of tax: from 23 June 2010
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
Rates of tax: 2010-11: example of transitional rule: gains accruing before 23 June 2010
Page archived
Rates of tax: 2010-11: example of transitional rule: temporary non-residence
Guidance update
Page archived
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
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
Guidance update
Guidance update
Guidance update
Guidance udpate
Guidance update
Guidance update
Capital Gains Manual: Reliefs: Business Asset Disposal Relief: contents
Page structure updated
Guidance update
New guidance on operation of anti-forestalling rule for reduction in lifetime limit for relief
New guidance on anti-forestalling rule for reduction in lifetime limit from 11 March 2020. Formatting issues corrected.
Guidance update
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
Guidance update
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
Guidance update
Business Asset Disposal Relief: time limit for onward sale of shares
Guidance update
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
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
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
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
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
Guidance update
Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents
spelling error rectified
Hyperlink updated
Guidance update
Page archived
Page unpublished
Page archived
Page unpublished
Page archived
Page archived
Page archived
page unpublished
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
Page archived
UK property rich collective investment vehicles: Introduction
Page archived
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
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
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
Guidance update
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
Guidance update
Private residence relief: relief for two dwelling houses for same period
Guidance update
Guidance update
Guidance update
Private residence relief: losses
Guidance update
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
Guidance update
Private residence relief: letting: jointly owned residence
Guidance update
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
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
Leases: part of premium chargeable as property income
guidance update
Leases: property income: non-arm's length grant of lease: deemed premium
guidance update
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.
Material archived.
Material archived.
Land: development value: introduction
Page archived.
Land: development value: meaning of `land with development value'
Page archived.
Land: development value: meaning of `land with development value'
Page archived.
Land: development value: meaning of `land with development value'
Page archived.
Land: development value: `current use value'
Page archived.
Land: development value: `material development'
Page archived.
Land: development value: `material development'
Page archived.
Land: development value: `material development'
Page archived.
Land: development value: restriction of gain or loss
Page archived.
Land: development value: part-disposals
Page archived.
Land: development value: further disposal after rule in CG72602 applied
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.
Contents amended following archive of content.
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
Page Archived
Page Archived
Page Archived
Page Archived
Capital Gains Manual: Trusts and Capital Gains Tax: Trusts where settlor can benefit: contents
updated page structure
link to technical form updated
Indexation: from 6/4/88 indexation tables
Link to indexation tables on gov.uk added
Relief for Gifts of Business Assets: Claims
Update to reflect covid-19 claims procedure
extra Form link removed
Losses: targeted anti-avoidance rule from 6 December 2006
HMRC internal referral routes clarified.
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
Added link to new draft guidance.
Interests in possession: interests of minors: Trustee Act 1925
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
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
Page restructured
Life interests: extension to non-life interests
Page archived
Life interests: extension to non-life interests: commencement
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 restructured
Death of person with interest in possession: interest in part
Page archived
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
Page archived
Death of person with interest in possession in part: special treatment
Page archived
Death of person with interest in possession: death of annuitant
Page archived
Death of person with interest in possession: death of annuitant
Page archived
Death of person with interest in possession: examples
Page archived
Death of person with interest in possession: examples
Page archived
Page restructured
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: multiple settlors
Page archived
Settlor trusts: computations: Example 1
Page archived
Settlor trusts: computations: Example 2
Page archived
Settlor trusts: computations: foreign gains special cases
Page archived
Settlor trusts: computations: foreign gains special cases
Page archived
Settlor trusts: computations: double taxation relief
Page archived
Settlor trusts: computations: double taxation relief
Page archived
page structure updated
Settlor trusts: procedures: returns by trustees
Page archived
Settlor trusts: procedures: returns by settlors
Page archived
Settlor trusts: procedures: assessment
Page archived
Settlor trusts: recovery by settlor from trustees of tax paid
Page archived
Settlor trusts: form of certificate
Page archived
Page archived
Page archived
Page restructured
Settlor trusts: new claim that several settlements exist
Page archived
Settlor trusts: new claim that several settlements exist
Page archived
Settlor trusts: new claim that several settlements exist
Page archived
Settlor trusts: new claim that several settlements exist
Page archived
Settlor trusts: maintenance funds for historic buildings
Page archived
Settlor trusts: share option schemes: trusts for employees
Page archived
Settlor trusts: share option schemes: trusts for employees
Page archived
Settlor trusts: share option schemes: trusts for employees
Page archived
Settlor trusts: other commercial arrangements
Page archived
Settlor trusts: other commercial arrangements
Page archived
page restrucured
Assessment and procedures: trustees: rates
Page archived
Assessment and procedures: trustees: rate applicable to trusts: years 1998-99 to 2007-08
Page archived
Page archived
Page restructured
Assessment: collection of tax from beneficiaries
Page archived
page structure updated
Assessment of trustees: whom to assess
Page archived
Guidance in TSEM: conditions for special rules to apply - vulnerable persons
Page archived
Guidance in TSEM: conditions for special rules to apply - qualifying trusts
Page archived
Guidance in TSEM: elections and claims
Page archived
Page archived
Page archived
UK resident beneficiary: tax years 2004-05 to 2007-08
Page archived
UK resident beneficiary: tax years 2004-05 to 2007-08: calculation
Page archived
UK resident beneficiary: tax years 2004-05 to 2007-08: Increase in liability
Page archived
UK resident beneficiary: tax year 2008-09 onwards: example tax year 2010-11
Page archived
Procedures for dealing with elections and claims
Page archived
Non-resident beneficiaries: tax years 2004-05 to 2007-08
Page archived
Non-resident beneficiary CGT example: tax years 2004-05 to 2007-08
Page archived
Non-resident beneficiary: CGT example: tax year 2008-09 onwards
Page archived
Page archived
page restructured
Gifts in settlement: transfer into settlement
Page archived
Gifts in settlement: hold-over relief
Page archived
Gifts in settlement: other reliefs
Page archived
Gifts in settlement: date of gift
Page archived
Gifts in settlement: whether settled property
Page archived
Gifts in settlement: sales involving trustees
Page archived
Gifts to employee trusts: persons qualifying: individuals
Page archived
Gifts to employee trusts: persons qualifying: close companies
Page archived
Gifts to employee trusts: persons qualifying: other companies
Page archived
Gifts to employee trusts: computation of gains
Page archived
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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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: 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: 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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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
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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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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: Scottish trust
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Demergers: direct demergers: CGT treatment: individuals
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Demergers: indirect demergers: CGT treatment: individuals
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Demergers: direct demergers: CGT treatment: trustees
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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
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Direct demergers: trustees interests in possession: other countries
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Direct demergers: trustees discretionary trusts etc
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Demergers: Contents
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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: 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
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Bare trusts: sales of interests
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Bare trusts: bare trusts: administration
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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
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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
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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
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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
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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
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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?
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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
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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
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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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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
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Basic terms of trust law as applied to CGT: trust
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Basic terms of trust law as applied to CGT: legal/beneficial interests
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Basic terms of trust law as applied to CGT: creation of trusts
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The degrouping charge: mergers: overview
Cross references to following material on same topic corrected.
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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
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Disposal of interest in resident settlement: trustees becoming NR
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposal of interests in settlements: contents
Page structure updated
Guidance updated
guidance update
Non-resident capital gains from 6 April 2019: Collective Investment Vehicles: draft guidance
file update
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
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Disposal of interests in settlements: computation of gain
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Disposal of interests in settlements: computation of gain
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Disposal of interests in settlements: example: purchased interests
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Disposal of interests in settlements: non-resident settlement
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Disposal of interests in settlements: after 18 March 1991
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Disposal of interests in settlements: after 18 March 1991
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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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Roll-over relief on transfer of shares to Share Incentive Plan: special cases: excluded assets: EIS
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Appropriations to stock in trade
Guidance update
Appropriations from stock in trade
Guidance update
Guidance update
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
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
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
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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
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Roll-over relief on transfer of shares to a Share Incentive Plan: the conditions for the relief
Guidance update
Grammar corrected
Guidance update
Guidance update
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
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
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Relief for Gifts of Business Assets: Qualifying Assets
Removing redundant paragraph
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents
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Guidance update
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: General: contents
Guidance update
Guidance update
Bare trusts: examples: land owned by several people at once
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Bare trusts: examples: partnerships
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Bare trusts: assets bought in the name of/with cash provided by another
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Bare trusts: constructive trusts
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Bare trusts: asset pooling arrangements: shares: Booth v Ellard
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Bare trusts: asset pooling: land: Warrington v Brown
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Bare trusts: investment groups
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents
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Conventional but bare trusts: specific cases
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Conventional but bare trusts: transfer by way of security
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Conventional but bare trusts: limitations
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Settlor trusts: settlements affected
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Link updated
Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: contents
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Bare trusts: absolutely entitled judicial comment
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Bare trusts: infants and other persons under a disability
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Bare trusts: pooling of shares etc
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Bare trusts: examples: land owned by several people at once
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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
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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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Disposals by trustees: reliefs: gifts hold-over relief: restriction of set off of trust losses
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: Reliefs: Contents
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Disposals by trustees: gratuitous xfers by employee trusts
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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
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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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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: settlement
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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: when single settlement
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Basic terms of trust law as applied to CGT: separate trusts
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Basic terms of trust law as applied to CGT: additions to settlements
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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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Residence of trustees: pre 5 April 2007: general administration
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Residence of trustees: pre 5 April 2007: professional trustees
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Capital Gains Manual: Trusts and Capital Gains Tax: Disposals by trustees: contents
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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: 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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Trusts: definition: settled property
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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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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: 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: 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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Absolute entitlement: special cases
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Absolute entitlement: types of case
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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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Disposal of interest in resident settlement: trustees becoming NR
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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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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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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
Page structure updated
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Bare trusts: introduction: examples
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Capital Gains Manual: Trusts and Capital Gains Tax: Bare trusts: Introduction: Contents
Page Structure updated
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
Guidance update
guidance update
2006 IHT changes: IHT treatment from 22 March 2006: miscellaneous situations
Guidance update
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
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
Non-resident capital gains from 6 April 2019: draft guidance
Page archived as content is now in CG73920+
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
Guidance update
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
Guidance update
Guidance update
guidance update
Guidance update
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
Attachment link updated
hyperlinks updated
hyperlink updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The basics
Hyperlink document
guidance update
guidance update
guidance update
title change
Trusts: documentation and submissions
guidance update
page title change
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
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
fixing broken anchor
Disposals by trustees: Demergers
guidance update
Guidance update
Bare trusts: main principles and effects
Guidance update
Guidance update
Bare trusts: Conventional but bare trusts
links updated
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
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Overview
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The basics
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: UK property richness
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Normal commercial loan
hyperlinks updated
Hyperlinks updated
Hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The trading exception
hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Calculating the gain
hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CGT from 6 April 2019
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CT from 6 April 2019
hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Other specific provisions
hyperlink updated
NRCG and the exemptions: Disposals from 6 April 2019: Unascertainable consideration
hyperlinks updated
hyperlinks updated
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Attribution of gains to other persons
hyperlinks updated
NRCG and the exemptions: Disposals from 6 April 2019: Residential property gains
spelling error update
NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals
Page restructure
NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CGT from 6 April 2019
Page restructure
NRCG and the exemptions: Disposals from 6 April 2019: Computational rules for CT from 6 April 2019:
Page restructure
Non-Resident Capital Gains (NRCG) and the exemptions: Disposals from 6 April 2019
Page restructure
Capital Gains Manual: Land: contents
Page structure updated
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
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
Hyperlinks added
Transfer of a business to a company: computation: transfer of liabilities
Guidance update
Transfer of a business to a company: example: consideration wholly in shares
Guidance update
Transfer of a business to a company: example: consideration partly in shares
Guidance update
Guidance update
Transfer of a business to a company: example: relief restricted to cost of shares
Guidance update
Capital Gains Manual: Reliefs: Transfer of a business to a company: Outline: contents
Page archived contents moved to CG65700C
Capital Gains Manual: Reliefs: Transfer of a business to a company: contents
Page restructuring
Valuation: post transaction valuation checks: action on receipt of return
Guidance update
Assets: valuation: introduction
Duplicated text deleted
Address & email link update
Charge on beneficiary of a non-resident - administration
Guidance update
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
Guidance update
Private residence relief: garden and grounds: caravans and boats
Guidance update
Life insurance policies/deferred annuities: computation of gains
hyperlinks updated
hyperlinks updated
Capital sums derived from assets: interaction of s22 and s24 TCGA92
hyperlinks updated
Capital sums derived from assets: s22 TCGA92: the charge to tax
hyperlinks updated
Short leases: disposal: allowable expenditure
hyperlinks udpated
Assets derived from other assets
hyperlinks updated
Indexation: from 6/4/88: assets derived from other assets
hyperlinks updated
Quoted options to subscribe for shares: acquisition cost: detachable warrants
Hyperlinks updated
Introduction and computation: chargeable assets: Intangible assets: Cryptoassets
hyperlink updated
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
Link to diagrams embedded
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
Link for diagrams embedded
Capital contributions to companies: made under terms of share issue
grammatical errors fixed
Capital contributions to companies: other contributions not allowable
Grammatical errors fixed
image link created
UK property rich collective investment vehicles: Interaction with other TCGA92 provisions: contents
Image link descriptions created
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
Guidance update
Group share exchanges: share exchanges
Guidance update
Roll-over relief: improvements: ESC D22 and ESC D24
Page Archived
Roll-over relief: fixed plant and machinery
Page Archived
Roll-over relief: land and buildings
Page Archived
Roll-over relief: land and buildings: occupied as well as used
Page Archived
Roll-over relief: land and buildings: let properties
Page Archived
Roll-over relief: options over land in the UK
Page Archived
Roll-over relief: licensed premises owned by brewers: general
Page Archived
Roll-over relief: satellites and spacecraft, ships and aircrafts
Page Archived
Intangible regime: roll-over relief for companies
Page Archived
Page Archived
Page Archived
Intangible regime: IP reform: changes to roll-over relief for companies: examples
Page Archived
Roll-over relief: EC agricultural quotas
Page Archived
Roll-over relief: Lloyds underwriters: Lloyds syndicate capacity
Page Archived
page update
Page Archived
Page Archived
Page Archived
Roll-over relief: two or more trades carried on
Page Archived
Page Archived
Page Archived
Roll-over relief: partnerships: general
Page Archived
Roll-over relief: Limited Liability Partnerships
Page Archived
Roll-over relief: dissolution of partnership: partition of land
Page Archived
Page Archived
Roll-over relief: assets of individual used in trade of personal company
Page Archived
Page Archived
Roll-over relief: non-resident person with UK branch/agency or permanent establishment
Page Archived
Page Archived
Roll-over relief: furnished holiday lettings: general
Page Archived
Roll-over relief: furnished holiday lettings: only or main residence
Page Archived
Roll-over relief: Europe: set-aside scheme
Page Archived
Page Archived
Roll-over relief: part of gain not chargeable
Page Archived
Roll-over relief: interaction with other reliefs
Page Archived
Page Archived
Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents
page structure updated
Roll-over relief: depreciating assets: acquisition of further assets
Page archived
Roll-over relief: asset used for purposes of office/employment
Page Archived
Roll-over relief: extension of time limit: compulsory acquisition: SP D6
Page Archived
Roll-over relief: assessment and postponement
Page Archived
Roll-over relief: declaration of intention to reinvest
Page Archived
Roll-over relief: two or more trades carried on
Page Archived
Roll-over relief: ownership of assets: general
Page Archived
Roll-over relief: application of disposal consideration
Page Archived
Roll-over relief: disposal consideration: allocation between new assets
Page Archived
Roll-over relief: consideration deemed to be given
Page Archived
Roll-over relief: spouses or civil partners
Page Archived
Roll-over relief: on the acquisition
Page Archived
Roll-over relief: assets not brought immediately into trade use: ESC D24
Page Archived
Roll-over relief: other assets
Page Archived
UK property rich collective investment vehicles: Introduction
link updated
Roll-over relief: form of relief
Page archived
Roll-over relief: depreciating assets: definition
Page archived
Roll-over relief: depreciating assets: acquisition of further assets
Page archived
Roll-over relief: depreciating assets: partial re-investment
Page archived
Roll-over relief: depreciating assets: acquisition for gain
Page archived
Roll-over relief: partial reinvestment
Page archived
Roll-over relief: qualifying assets
Page Archived
Roll-over relief: two or more trades carried on simultaneously/successively: personal company
Page Archived
Roll-over relief: part only of buildings used for trade
Page Archived
Roll-over relief: asset used for purposes of office/employment
Page Archived
Roll-over relief: time limit for claims
Page Archived
Roll-over relief: how to make a claim
Page Archived
Roll-over relief: form of claim: provisional relief: form of declaration
Page Archived
Roll-over relief: time limit for re-investment
Page Archived
Roll-over relief: time limit for re-investment: Board's discretion
Page Archived
Roll-over relief: claims and time limits: determination of claims
Page Archived
Roll-over relief: declaration of intention to reinvest: relevant day examples
Page Archived
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
Guidance update
Reliefs: Replacement of Business Assets (Roll-over Relief): Computation of Relief
updated page structure
Page structure updated
Capital Gains Manual: Reliefs: Replacement of business assets (roll-over relief): contents
Page structure updated
Reliefs: Replacement of Business Assets (Roll-over Relief): Qualifying Assets
Page structure update
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
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.
Land: valuation: introduction: interests in land
Merger of content; page archived.
Land: valuation: introduction: Valuation Office Agency
Merger of content; page archived.
Land: valuation: introduction: land in Northern Ireland
Merger of content; page archived.
Land: valuation: introduction: VOA advice must be relied on
Merger of content; page archived.
Land: valuation: introduction: Valuation Office Agency: assistance and advice
Merger of content; page archived.
Land: valuation: introduction: valuations must be referred to Valuation Office Agency
Merger of content; page archived.
Land: valuation: introduction: other valuation considerations
Merger of content; page archived.
Land: valuation: introduction: post transaction valuation check
Merger of content; page archived.
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
Page archived; merger of content.
Land: valuation: Valuation Office Agency: full information must be provided
Page archived; merger of content.
Land: valuation: Valuation Office Agency: multiple land valuation scheme
Page archived; merger of content.
Land: valuation: Valuation Office Agency: multiple land valuation scheme
Page archived; merger of content.
Land: valuation: Valuation Office Agency: small valuations: de minimis limit
Page archived; merger of content.
Land: valuation: Valuation Office Agency: small valuations: no need to refer
Page archived; merger of content.
Land: valuation: Valuation Office Agency: small valuations: no need to refer
Page archived; merger of content.
Land: valuation: apportionments: advice from the Valuation Office Agency
Content updated and merged.
Land: valuation: apportionments: amount and method of apportionment
Page archived; merger of content.
Page archived.
Land: valuation: basis of valuation: asset to be valued
Content updated and merged.
Land: valuation: basis of valuation: land held subject to tenancy
Merger of content; page archived.
Land: valuation: undivided shares: types of interest in land
Merger of content; page archived.
Land: valuation: undivided shares: interest in entirety
Merger of content; page archived.
Land: valuation: undivided shares: interest in undivided share
Merger of content; page archived.
Land: valuation: undivided shares: exceptions
Merger of content; page archived.
Land: valuation: spouses or civil partners holding land in undivided shares
Merger of content; page archived.
Land: valuation: undivided shares: example
Merger of content; page archived.
Land: valuation: undivided shares: report to Valuation Office Agency
Merger of content; page archived.
Valuation Office Agency procedures
Content updated; merger of contents.
Land: valuation: when to use form CG 20
Merger of content; page archived.
Land: valuation: when not to use a CG 20
Merger of content; page archived.
Land: valuation: pre-enquiry risk valuations
Merger of content; page archived.
Land: valuation: completion of form CG 20
Merger of content; page archived.
Land: valuation: CG 20: description of property to be valued
Merger of content; page archived.
Land: valuation: CG 20: description of property to be valued: buildings
Merger of content; page archived.
Land: valuation: CG 20: description of property disposed of
Merger of content; page archived.
Land: valuation: CG 20: description of taxpayers interest
Merger of content; page archived.
Land: valuation: CG 20: description of taxpayers interest
Merger of content; page archived.
Land: valuation: CG 20: plan of property
Merger of content; page archived.
Land: valuation: CG 20: leasehold property
Merger of content; page archived.
Land: valuation: CG 20: valuations required
Merger of content; page archived.
Land: valuation: CG 20: apportionment cases only
Merger of content; page archived.
Land: valuation: CG 20: other available information - tax effect
Merger of content; page archived.
Land: valuation: CG 20: other available information
Merger of content; page archived.
Land: valuation: CG 20: when to ask for ‘not negotiated’ valuation
Merger of content; page archived.
Land: valuation: CG 20: ‘not negotiated’ valuation: time limit
Merger of content; page archived.
Land: valuation: CG 20: ‘not negotiated’ valuation
Merger of content; page archived.
Land: valuation: ‘not negotiated’ valuation: VOA report
Merger of content; page archived.
Land: valuation: when and how to ask for a negotiated valuation
Merger of content; page archived.
Land: valuation: action by Valuation Office Agency: receipt of request for negotiated valuation
Merger of content; page archived.
Land: valuation: negotiated valuation
Merger of content; page archived.
Content updated and merged.
Land: valuation: unagreed: referral to Lands Tribunal
Merger of content; page archived.
Land: valuation: unagreed: no possible tax effect
Merger of content; page archived.
Land: valuation: unagreed: current tax effect
Merger of content; page archived.
Land: valuation: unagreed: Lands Tribunal warning letter
Merger of content; page archived.
Land: valuation: unagreed: Lands Tribunal warning letter
Merger of content; page archived.
Land: valuation: unagreed: check on form CG22
Merger of content; page archived.
Land: valuation: unagreed: check not satisfactory
Merger of content; page archived.
Land: valuation: unagreed: check satisfactory
Merger of content; page archived.
Land: valuation: unagreed: report to Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: action by Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: further report to Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: action by Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: action by Capital Gains Technical Group
Merger of content; page archived.
Land: valuation: unagreed: check of case for Lands Tribunal
Merger of content; page archived.
Content updated and merged.
Corrected title.
Land: valuation: land outside United Kingdom: procedure
Merger of content; page archived.
Page archived.
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: Apportionments: Contents
Page archived.
Capital Gains Manual: Land: Land valuation procedures: Basis of valuation: contents
Page archived.
Page archived.
Capital Gains Manual: Land: Land valuation procedures: Valuations reported unagreed: contents
Page archived.
Page archived.
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
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
Guidance update
link update
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
Definitions: depositary receipts
Depository receipts guidance - new mention of implication for share pooling and minor changes to signposting within the page.
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.
Update following STEP query on contradiction with guidance at CG31630
Close companies: transfers at undervalue: procedure
Page archived, content merged with CG57101/2
Page restructure
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
Close companies: apportionment: liquidations: ESC A36
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
Close companies: apportionment: trusts and personal representatives
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: general
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: general
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: effect of TCGA92 S125
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
Close companies: transfers at undervalue: groups of companies
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: employee trusts
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: shareholder is close company
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: transferee participator
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: employees
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: procedure
Page archived, content merged with CG57101/2
Close companies: transfers at undervalue: procedure
Page archived, content merged with CG57101/2
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
Securities: Accrued Income Scheme: general
Guidance update
Securities: Accrued Income Scheme: securities affected
Page archived, content merged with CG54500
Securities: Accrued Income Scheme: start date
Page archived, content merged with CG54500
Securities: Accrued Income Scheme: transfers
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
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
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
Securities: Accrued Income Scheme: conversion of securities
Page archived, content merged with CG54510
Capital Gains Manual: Shares and Securities: Securities: accrued income scheme: contents
Pages archived
Guidance update
Land: disposals: ESC D18: example
Page archived, content merged with CG72830
Land: disposals: ESC D18 does not apply
Page archived, content merged with CG72830
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
Page archived, content merged with CG57600
Page archived, CG57600 moved to CG56800C
Capital Gains Manual: Shares and Securities: Particular types of company/organisation: contents
Page restructure
Merger and update of contents.
Housing associations: housing action trusts
Content merged. Page archived.
Housing associations: gifts to housing associations
Content merged. Page archived.
Housing associations: disposals by
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.
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.
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
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
Restrictions: capital losses: introduction: general
Page archived, content merged with CG47000/ CG47001
Restrictions: capital losses: introduction: general
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
Restrictions: capital losses: introduction: general: FA2006 changes
Page archived, content merged with CG47000/ CG47001
Restrictions: capital losses: introduction: layout of instructions
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
FOREX: rules applying up to 2002
Reworded, updated cross references.
Capital Gains manual: individuals: administration: contents
Unpublished
Capital Gains manual: individuals: administration: Returns of chargeable gains
Guidance update
Guidance update
Guidance update
Investment clubs: return of members' gains
Page archived, content merged with CG20600
Investment clubs: what happens when a member leaves?
Page archived, content merged with CG20600
Investment clubs: Local office action
Page archived, content merged with CG20600
Lloyd's underwriting - general
Page archived, content merged with CG20750
Capital Gains manual: individuals: Lloyd's underwriting: contents
Page archived, content merged with CG20750
Capital Gains manual: individuals: administration: contents
Page archived, content now in CG20220P
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
Capital Gains manual: individuals: administration
Page restructure
Capital Gains manual: individuals: administration: investment clubs: contents
Page archived, content merged to CG20600
Capital Gains manual: individuals: administration: funds in court: contents
Page archived, content merged to CG20700
Bare trusts: pooling of shares etc
Guidance update
Qualifying corporate bonds: Lloyd's Underwriters
Guidance update
Capital Gains Manual: Reliefs: Private residence relief: Introduction: contents
contents reviewed
Introduction and computation: computation: contents
Page restructure
Group share exchanges: interaction with the no gain/no loss rule
Grammatical update
Page archived, content merged into CG16200 and moved to CG16200C
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
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
Assets: principles of valuation: where collective valuation may apply
Page archived, content merged with CG16375
Assets: principles of valuation: where collective valuation does not apply
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
Assets: principles of valuation: inspection of property
Page archived, content merged with CG16330
Assets: valuation: introduction
Guidance update
Assets: valuation: when is a valuation needed
Page archived, content merged into CG16200
Assets: valuation: responsibility for making valuations
Page archived, content merged into CG16200
Introduction and computation: valuation of assets for Capital Gains Tax: contents
Page Restructure
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 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
Assets: valuation: transfer to employer at overvalue
Page archived, content merged with CG16270
Individuals: Losses: assessment
Guidance update
Individuals: losses: Relief for losses: examples 1 to 5
Guidance update
Individuals: losses: Relief for losses: summary of rules: unused losses
Page archived material merged into CG21500
Individuals: losses: Relief for losses: losses in year of death
Page archived material merged into CG21500
Individuals: losses: Relief for losses: losses in year of death
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: set off from 2010-11
Page archived material merged into CG21500
Individuals: losses: Losses: set off from 2010-11 onwards: example
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
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 CG21500
Individuals: losses: Relief for losses: example 3
Page archived material merged into CG21520
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
Guidance update
Capital Gains manual: individuals: rates of tax: contents
guidance update
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: 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
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
Private residence relief: purpose of realising gain: S517M ITA07
Guidance update
Relief for Gifts of Business Assets: Basic Computation
guidance update
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
Changes of residence by trustees: exit charge
Guidance update
Introduction and computation: annual exempt amount: contents
page removal & addition
guidance update
page structure update
page structure updated
removal of page
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
Non-resident companies: non-resident group
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
Pages archived
Non-resident companies: non-resident group
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Guidance update
Guidance update
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Foreign currency: debts in currency owing to non-domiciled persons - for periods up to 5 April 2012
Guidance update
Non-resident companies: non-resident group
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Non-resident companies: exemptions
Guidance update
link updates
anchors updated
link update
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Non-resident companies: exemptions: assets used for trading carried on outside the UK
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
Non-resident companies: exemptions: UK permanent establishment: TCGA92/S13(5)(d)
Page archived content merged with CG57305
Non-resident companies: exemptions: furnished holiday accommodation
Page archived content merged with CG57305
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
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Guidance update
Guidance update
Non-resident companies: capital dividends/distributions of gains
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
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: 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
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
Non-resident companies: double taxation agreements: tax deducted in computing gain
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
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
Non-resident companies: attribution of gains to participants
Guidance update
Non-resident companies: layout of guidance
Page archived
Non-resident companies: TCGA92/S13: liaison with other offices
Page archived material merged to CG57213
Guidance update
Non-resident companies: basic conditions for TCGA92/S13: beneficiaries: TCGA92/S13(4)
Page archived material merged with CG57220
Non-resident companies: basic conditions for TCGA92/S13: the company
Guidance update
Non-resident companies: basic conditions for TCGA92/S13: the participator
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
Non-resident companies: charge under TCGA92/S13: examples
Pace archived content merged with CG57275
Non-resident companies: computation of TCGA92/S13 charge: example 1
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Non-resident companies: computation of TCGA92/S13 charge: example 2
Pace archived content merged with CG57275
Non-resident companies: computation of TCGA92/S13 charge: example 3
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
Non-resident companies: exemptions
Guidance update
guidance update
Redaction Operational guidance for HMRC staff only
Operational guidance for HMRC staff only
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 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
Guidance update
Migrating settlements - TCGA92/S87
Guidance update
Guidance update
Trustees’ gains - section 2(2)* amount
Guidance update
Guidance update
Trustees' gains - offshore income gains
Guidance update
Trustee’s’ gains – carried interest
Guidance update
Capital payments - absolute entitlement
Guidance update
Guidance update
Capital payment to non-resident close company not controlled by UK resident persons
Guidance update
Guidance update
Matching capital payments - other charges - order of priority
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
Guidance update
The charge to Capital Gains Tax
Guidance update
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
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
Guidance update
TCGA92/Sch4B - applies only to non-resident settlements
Guidance update
Guidance update
TCGA92/Sch4C - attribution of TCGA92/Sch4B gains to beneficiaries - history
Guidance update
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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
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
Assets held on 6/4/65: additional expenditure after 5/4/65
Page material archived see CG10100
Assets held on 6/4/65: transferred to close companies
Page material archived see CG10100
Assets held on 6/4/65: part-disposal before 6/4/65
Page material archived see CG10100
Assets held on 6/4/65: part-disposals after 5/4/65
Page material archived see CG10100
Assets held on 6/4/65: part-disposals after 5/4/65: example
Page material archived see CG10100
Assets held on 6/4/65: part-disposals after 5/4/65: example
Page material archived see CG10100
Assets held on 6/4/65: part-disposals after 5/4/65: example
Page material archived see CG10100
Assets held on 6/4/65: only or main residence
Page material archived see CG10100
Assets held on 6/4/65: asset derived from another asset
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 contents archived
Contents of archived pages in CG15500
Contents page archived, material is covered in CG15500
Page Restructure
Page rearrangement
Page Archived as CG73700 moved to content page
Title update
Title update
Title update
Title update
Title update
Title update
Groups: alternative collection rights: from 1 April 2000
Guidance update
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
grammar changes
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
Guidance update
link update
Assets held on 6/4/65: introduction
Page archived see CG10100.
Assets held on 6/4/65: capital allowances
Page archived see CG10100
Assets held on 6/4/65: historical cost
Page archived see CG10100
Assets held on 6/4/65: election for valuation on 6/4/65 irrevocable
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
Assets held on 6/4/65: time limit
Page archived see CG10100
Assets held on 6/4/65: late elections
Page archived see CG10100
Assets held on 6/4/65: charge under TCGA92 S178
Page archived see CG10100
Assets held on 6/4/65: restriction of losses
Page archived see CG10100
Assets held on 6/4/65: part-disposals
Page archived see CG10100
Assets held on 6/4/65: land with development value
Page archived see CG10100
Assets held on 6/4/65: time-apportionment formula
Page archived see CG10100
Assets held on 6/4/65: time-apportionment formula: example
Page archived see CG10100
Assets held on 6/4/65: additional expenditure
Page archived see CG10100
Assets held on 6/4/65: relevant date
Page archived see CG10100
Assets held on 6/4/65: relevant date: example
Page archived see CG10100
Assets held on 6/4/65: alternative apportionment of overall gain
Page archived see CG10100
Assets held on 6/4/65: alternative apportionment of overall gain: example
Page archived see CG10100
Assets held on 6/4/65: limit of period of apportionment
Page archived see CG10100
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
Guidance update
Spelling mistake corrected
Private residence relief: permitted area: larger area of garden and grounds
Spelling updated
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.
Page archived, see CG18150
Page archived, see CG18150
Page archived, see CG18150
Page archived, see CG18150
Page archived, see CG18150
updated page added
Guidance update
Spelling error updated
2006 IHT changes: IHT and CGT treatment before 22 March 2006: lifetime transfers to settlements
Table updated
Table Update
broken links updated
Partnership goodwill and negligible value claims
text updated
Annual exempt amount: exploitation: fragmentation
Page Archived, see CG18150
Page Archived, see CG18150
Annual exempt amount: exploitation: liaison
Page Archived, see CG18150
Annual exempt amount: examples
Page Archived, see CG18150
Page Archived, see CG18150
Page Archived, see CG18150
Page Archived, see CG18150
Migration and exit charges: no general exit charge
Guidance update
Annual exempt amount: exploitation
Guidance update
Page Archvied - see CG18150
Page Archived - see CG18150
Annual exempt amount: exploitation: challenge
Page Archived - see CG18150
Annual exempt amount: exploitation: warning
Page Archived - see CG18150
Annual exempt amount: exploitation: fragmentation
Page Archived - see CG18150
Page Archived - see CG18150
The charge on the settlor - TCGA92/S86
Guidance update
Employee shareholder shares: CG-exemption
Updated to show that relief was repealed by FA 2017.
Deferred consideration: shares and securities: example
Republished to get page to appear on gov.uk
Returns: individuals, personal representatives, trustees
Spelling error updated
Deferred consideration: shares and securities: introduction
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
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: rights acquired pre-26/4/88
Page Archived
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: example
Page Archived
Deferred consideration: shares and securities: qualifying claimant
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
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
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
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
Chattels: examples: marginal relief
Page Archived
Page Archived
Chattels: sets of assets: sets and collections
Page Archived
Chattels: sets of assets: manuscripts and archives
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
Addition of hyperlink
Chattels: exempt and chargeable gains: disposal consideration
Addition of hyperlink
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
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
Gifts: hold-over relief: general points
Page Archived content now covered in CG66450C
Gifts: hold-over relief: form CG 130
Page Archived content now covered in CG66450C
Gifts: hold-over relief: partial claims
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: consideration
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
Gifts: Hold-over relief: recovering held-over gains
Page Archived content now covered in CG66450C
Gifts: hold-over relief: recovering held-over gain: procedures
Page Archived content now covered in CG66450C
Gifts: hold-over relief: employment abroad
Page Archived content now covered in CG66450C
Gifts: hold-over relief: assessing the donee
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
Gifts: Inheritance Tax: disposals qualifying for relief: outline
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: gifts immediately chargeable to Inheritance Tax
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: potentially exempt xfers
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: specific exemptions from Inheritance Tax: outline
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: accumulation/maintenance trusts
Page Archived content now covered in CG66450C
Gifts: Inheritance Tax: trusts for bereaved minors and age 18 to 25 trusts
Page Archived content now covered in CG66450C
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
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
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
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
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
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: how to obtain relief
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: form of claim
Page Archived content now covered in CG66450C
Gifts: gifts of business assets: late claims
Page Archived content now covered in CG66450C
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Gifts: Finance Act 2004 changes: gifts to certain settlements: definitions relating to property
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: Finance Act 2004 changes: gifts to certain settlements: exceptions to general rule
Page Archived content now covered in CG66450C
Gifts: Finance Act 2004 changes: gifts to certain settlements: information power
Page Archived content now covered in CG66450C
Gifts: business assets: qualifying for relief
Page Archived content now covered in CG66450C
Gifts: business assets: definitions
Page Archived content now covered in CG66450C
Gifts: business assets: assets used in trade: trustees
Page Archived content now covered in CG66450C
Gifts: business assets: qualifying corporate bonds
Page Archived content now covered in CG66450C
Gifts: assets used in a trade: trade and non-trade use
Page Archived content now covered in CG66450C
Gifts: business assets: non-trade use
Page Archived content now covered in CG66450C
Gifts: business assets: buildings and structures
Page Archived content now covered in CG66450C
Gifts: business assets: agricultural property
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: agricultural property: hope/development value
Page Archived content now covered in CG66450C
Gifts: trading/holding cos of trading groups: non-business assets
Page Archived content now covered in CG66450C
Gifts: non-business assets: definition
Page Archived content now covered in CG66450C
Gifts: non-business assets: restricting relief
Page Archived content now covered in CG66450C
Gifts: transfer of a business to a company: section 165 relief
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: transfer of goodwill at nominal consideration
Page Archived content now covered in CG66450C
Gifts: computation: allowing hold-over relief
Page Archived content now covered in CG66450C
Gifts: computation: how to compute the held-over gain
Page Archived content now covered in CG66450C
Page Archived content now covered in CG66450C
Gifts: computation: outright gift
Page Archived content now covered in CG66450C
Gifts: computation: partial gift
Page Archived content now covered in CG66450C
Gifts: computation: part trade use of asset
Page Archived content now covered in CG66450C
Gifts: disposal of shares: non-business chargeable assets
Page Archived content now covered in CG66450C
Gifts: computation: emigration of donee
Page Archived content now covered in CG66450C
Gifts: whom you assess: recovery of tax from the donee
Page Archived content now covered in CG66450C
Gifts: whom you assess: time limits
Page Archived content now covered in CG66450C
Gifts: whom you assess: amending the donor's assessment
Page Archived content now covered in CG66450C
Gifts: whom you assess: making the donee's assessment
Page Archived content now covered in CG66450C
Gifts: who you assess: example
Page Archived content now covered in CG66450C
Gifts: instalments: introduction
Page Archived content now covered in CG66450C
Gifts: when instalments can be claimed
Page Archived content now covered in CG66450C
Gifts: instalments: rules for payment
Page Archived content now covered in CG66450C
Gifts: Instalments and hold-over relief
Page Archived content now covered in CG66450C
Gifts: instalments: liaison with Collector
Page Archived content now covered in CG66450C
Gifts: instalments: sale by donee
Page Archived content now covered in CG66450C
Gifts: instalments: what to do in such cases
Page Archived content now covered in CG66450C
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
Gifts pre-14/3/89: gifts of business assets
Page Archived content now covered in CG66450C
Gifts pre-14/3/89: of any assets
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
Gifts: hold-over relief: valuations: procedure
Page Archived content now covered in CG66450C
Gifts: hold-over relief: valuations: trustee as donees
Page Archived content now covered in CG66450C
Gifts: hold-over relief: actual consideration passes
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
Gifts: hold-over relief: valuations: cases excluded from SP8 92
Page Archived content now covered in CG66450C
Update office address
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
Guidance pages added to content page
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
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.
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
Capital Gains Manual: Reliefs: Gifts and Capital Gains Tax: Relief for Gifts of Business Assets
Guidance update
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
Guidance update
Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Later Disposal by Charity
Guidance update
Guidance update
Guidance update
Guidance update
Capital Gains Tax and Gifts: Exemptions and No Gain/No Loss: Gifts of Land to Housing Associations
Guidance update
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
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
Depreciatory intra-group dividends: part-disposals
Page content archived, see CG46800
Depreciatory intra-group dividends: asset identity rule
Page content archived, see CG46800
Depreciatory intra-group asset transfers: asset identity rule
Page content archived, see CG46800
Depreciatory intra-group asset transfers: asset identity rule
Page content archived, see CG46800
Depreciatory intra-group asset transfers: asset identity rule
Page content archived, see CG46800
Depreciatory intra-group asset transfers: avoidance test
Page content archived, see CG46800
Depreciatory intra-group asset transfers: part-disposals
Page content archived, see CG46800
Depreciatory intra-group asset transfers: liquidations
Page contents archived, see CG46800
Value shifting: reorganisation of share capital
Page contents archived, see CG46800
Value shifting: reorganisation of share capital
Page contents archived, see CG46800
Value shifting: interaction with degrouping charge
Page contents archived, see CG46800
Value shifting: depreciatory transactions legislation
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
Value shifting: relevant assets: depreciatory transactions legislation
Page contents archived, see CG46800
Pages archived & deleted from contents page
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline for groups: scope of value shifting charge
Content archived, see CG4800
Value shifting: outline of rules for groups: commencement
Content archived, see CG4800
Value shifting: outline of rules for groups: relevant assets
Content archived, see CG4800
Depreciatory intra-group dividends: drain out dividend scheme
Content archived, see CG4800
Depreciatory intra-group dividends: drain out dividend scheme
Content archived, see CG4800
Depreciatory intra-group dividends: drain out dividend scheme
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
Depreciatory intra-group dividends: asset retention test
Content archived, see CG4800
Depreciatory intra-group dividends: asset severance test
Content archived, see CG4800
Depreciatory intra-group dividends: Offshore sandwich device
Content Archived, see CG46800
Depreciatory intra-group dividends: TCGA92 S31A
Content Archived, see CG46800
Depreciatory intra-group dividends: exceptions
Content Archived, see CG46800
Depreciatory intra-group dividends: distributable profits
Content Archived, see CG46800
Depreciatory intra-group dividends: identification of chargeable profits
Content Archived, see CG46800
Depreciatory intra-group dividends: distribution tracing
Content Archived, see CG46800
Replace reference to and quote from GvG with reference to and quote from Haines v Hill
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: approach prior to FA 1993: general
Content archived, see CG10100
Capital loss buying: pre-FA93: News International case
Content archived, see CG10100
Capital loss buying: pre-FA93: News International case: decision
Content archived, see CG10100
Capital loss buying: pre-FA93: News International case: Ramsay principle
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
Schedule 7AA TCGA 1992: restrictions on capital losses: outline summary
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: pre-entry gains
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
Schedule 7AA TCGA 1992: restrictions on capital losses: qualifying losses
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: pooled assets
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: notional net pre-entry loss
Content archived, see CG10100
Schedule 7AA TCGA 1992: restrictions on capital losses: pre-entry loss
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
Content archived, see CG10100