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