Capital Gains manual: introduction and computation: computation: deferred consideration [CG14850P]

Contents:

[CG14850P] Capital Gains manual: introduction and computation: computation: deferred consideration
[CG14850] Deferred consideration: introduction
[CG14870] Deferred consideration: not instalments of capital sum: land development
[CG14871] Deferred consideration: not instalment of capital sum: employment contract
[CG14873] Deferred consideration: not instalments of a capital sum: income or capital receipts
[CG14881] Deferred consideration: what is ascertainable
[CG14883] Deferred consideration: Ascertainable but contingent
[CG14910] Deferred consideration: ascertainable: payment by instalments: conditions and calculation
[CG14930] Deferred consideration: ascertainable: consideration irrecoverable
[CG14933] Deferred consideration: ascertainable: claims that consideration is irrecoverable
[CG14940] Deferred consideration: unascertainable deferred payments
[CG14950] Deferred consideration: unascertainable: assessable amount and valuation issues
[CG14970] Deferred consideration: unascertainable: future payments when received
[CG14980] Deferred consideration: unascertainable: example
[CG14990] Deferred consideration: unascertainable: tax cases
[CG15020] Deferred consideration: linked issues
[CG15080] Deferred consideration: unascertainable: election for treatment of loss – introduction
[CG15081] Deferred consideration: unascertainable: election for treatment of loss -outline of provisions
[CG15082] Deferred consideration: unascertainable: election for treatment of loss – layout of guidance
[CG15083] Deferred consideration: unascertainable: election for treatment of loss – basic requirements
[CG15084] Deferred consideration: unascertainable: election for treatment of loss – rights – five specified conditions
[CG15085] Deferred consideration: unascertainable: election for treatment of loss – further specified conditions – Condition 1
[CG15086] Deferred consideration: unascertainable: election for treatment of loss – further specified conditions – Condition 2
[CG15087] Deferred consideration: unascertainable: election for treatment of loss – Condition 1 – chargeable gain postponed
[CG15088] Deferred consideration: unascertainable: election for treatment of loss – within the charge to CGT for the year of the loss
[CG15089] Deferred consideration: unascertainable: election for treatment of loss – right to unascertainable consideration defined
[CG15090] Deferred consideration: unascertainable: election for treatment of loss – temporary non-residents
[CG15100] Deferred consideration: unascertainable: election for treatment of loss – effect of election under section 279A
[CG15101] Deferred consideration: unascertainable: election for treatment of loss – first year limit
[CG15104] Deferred consideration: unascertainable: election for treatment of loss – loss exceeds first year limit
[CG15105] Deferred consideration: unascertainable: election for treatment of loss – later eligible years
[CG15106] Deferred consideration: unascertainable: election for treatment of loss – effect of restriction of loss set-off
[CG15107] Deferred consideration: unascertainable: election for treatment of loss – examples of set off of losses
[CG15110] Deferred consideration: unascertainable: election for treatment of loss – example – gains and losses accruing in years later than the year of disposal of the asset
[CG15120] Deferred consideration: unascertainable: election for treatment of loss – necessary adjustments
[CG15121] Deferred consideration: unascertainable: election for treatment of loss – elections under section 279A
[CG15122] Deferred consideration: unascertainable: election for treatment of loss – information to be provided in the notice of election
[CG15123] Deferred consideration: unascertainable: election for treatment of loss – interaction with TCGA92/S138A
[CG15130] Deferred consideration: cost to purchaser for deferred consideration