# Introduction and computation: occasions of charge [CG12700c]

### Contents:

- Introduction and computation: occassions of charge: disposal of assets [CG12700P]
- Introduction and computation: occassions of charge: part-disposals [CG12730P]
- Introduction and computation: occasions of charge: Capital receipts not treated as disposals [CG12820P]
- Introduction and computation: occassions of charge: hire purchase [CG12850P]
- [CG12920] Gifts and Capital Gains Tax: introduction
- Introduction and computation: occassions of charge: capital sums derived from assets [CG12940P]
- Introduction and computation: occassions of charge: specific types of compensation payment [CG13030P]
- Introduction and computation: occassions of charge: exchanges of assets [CG13090P]
- Introduction and computation: occasions of charge: assets lost/destroyed/negligible value [CG13120P]
- Introduction and computation: occassions of charge: value shifting and depreciatory transactions [CG13200P]
- Capital Gains manual: introduction and computation: occassions of charge: bed and breakfasting [CG13350P]
- Introduction and computation: occassions of charge: migration and exit charges [CG13400P]
- Introduction and computation: occassions of charge: non-residents [CG13500P]
- Introduction and computation: occassions of charge: repudiation of concessions which defer capital gains charges [CG13650P]