CG14480P – Capital Gains manual: introduction and computation: computation: consideration for disposal [CG14480P]
Contents:
- [CG14480P] CG14480P – Capital Gains manual: introduction and computation: computation: consideration for disposal
- [CG14480] CG14480 – Consideration for disposal: introduction
- [CG14500] CG14500 – Consideration for disposal: meaning of consideration
- [CG14504] CG14504 – Consideration for disposal: meaning of: right to series of payments
- [CG14507] CG14507 – Consideration for disposal: meaning of consideration: rent charges
- [CG14530] CG14530 – Consideration for disposal: market value rule
- [CG14540] CG14540 – Consideration for disposal: market value rule: not at arm's length
- [CG14541] CG14541 – Consideration for disposal: market value rule: at arm's length
- [CG14542] CG14542 – Consideration for disposal: market value rule: subjective intention test
- [CG14543] CG14543 – Consideration for disposal: market value rule: apply to each transaction
- [CG14544] CG14544 – Consideration for disposal: market value: gratuitous benefit conferred
- [CG14545] CG14545 – Consideration for disposal: market value rule: objective indicators
- [CG14546] CG14546 – Consideration for disposal: market value rule: subjective intention test
- [CG14547] CG14547 – Consideration for disposal: market value rule: control
- [CG14548] CG14548 – Consideration for disposal: market value rule: share subscriptions
- [CG14549] CG14549 – Consideration for disposal: market value rule: company reorganisations
- [CG14550] CG14550 – Market value rule: acquisition no disposal: disposal no acquisition
- [CG14560] CG14560 – Transactions between connected persons
- [CG14561] CG14561 – Transactions between connected persons: clogged losses
- [CG14562] CG14562 – Transactions between connected persons: gifts into certain settlements
- [CG14565] CG14565 – Transactions between connected persons: subject to right/restriction
- [CG14570] CG14570 – Transactions between connected persons: limitation to operation of S18
- [CG14580] CG14580 – Connected persons
- [CG14584] CG14584 – Connected persons: relatives
- [CG14590] CG14590 – Connected persons: trustees
- [CG14596] CG14596 – Connected persons: trustees: pension funds
- [CG14610] CG14610 – Connected persons: partners
- [CG14620] CG14620 – Connected persons: companies: and other companies
- [CG14622] CG14622 – Connected persons: companies: 2 or more persons acting together to control
- [CG14623] CG14623 – Connected persons: directors of a company
- [CG14627] CG14627 – Connected persons: share disposal following asset transfer from
- [CG14650] CG14650 – Assets disposed of: series of transactions: introduction
- [CG14653] CG14653 – Assets disposed of: series of transactions: statutory provisions
- [CG14657] CG14657 – Assets disposed of: series of transactions: portion of aggregate MV
- [CG14680] CG14680 – Assets disposed of: assets acquired after series of transactions started
- [CG14700] CG14700 – Assets disposed of: series of transactions: groups of companies
- [CG14701] CG14701 – Assets disposed of: series of transactions: groups of companies
- [CG14702] CG14702 – Assets disposed of: series of transactions: groups of companies
- [CG14710] CG14710 – Assets disposed of: series of transactions: spouses or civil partners
- [CG14730] CG14730 – Assets disposed of: series of transactions: assessments
- [CG14740] CG14740 – Assets disposed of: series of transactions: approach
- [CG14770] CG14770 – Assets disposed of: series of transactions: xfers at undervalue
- [CG14771] CG14771 – Introduction and computation: computation: consideration for disposal: Apportionment when assets disposed of in a series of transactions
- [CG14773] CG14773 – Assets disposed of: series of transactions: apportionment
- [CG14780] CG14780 – Assets disposed of: Series of transactions: liaison between districts
- [CG14781] CG14781 – Assets disposed of: series of transactions: just and reasonable
- [CG14782] CG14782 – Assets disposed of: series of transactions: apportionment techniques
- [CG14783] CG14783 – Assets disposed of: series of transactions: market value
- [CG14787] CG14787 – Assets disposed of: series of transactions: problems
- [CG14790] CG14790 – Assets disposed of: series of transactions: capital allowances
- [CG14795] CG14795 – Assets disposed of: series of xactions: composite sale/separate contracts
- [CG14800] CG14800 – Contingent liabilities: what is a contingent liability?
- [CG14802] CG14802 – Contingent liabilities: what is a contingent liability?
- [CG14804] CG14804 – Contingent liabilities: TCGA92 S49
- [CG14805] CG14805 – Contingent liabilities: the effect of TCGA92 S49
- [CG14807] CG14807 – Contingent liabilities: the effect of TCGA92 S49: negative consideration
- [CG14809] CG14809 – Contingent liabilities: the effect of TCGA92 S49: incidental costs
- [CG14815] CG14815 – Contingent liabilities: warranties and representations
- [CG14818] CG14818 – Contingent liabilities: warranties/representations: share exchanges
- [CG14821] CG14821 – Contingent liabilities: warranties/representations: qualifying corporate bonds
- [CG14825] CG14825 – Contingent liabilities: indemnities