Acquisition on no gain/no loss disposal

Legislation/Regulatory – TCGA92 s. 35A

Apportionment of pre-1965 gains and losses

Legislation/Regulatory – TCGA92 Sch. 3, para. 6
HMRC Guidance – CG16730

Assets derived from other assets

Legislation/Regulatory – TCGA92 Sch. 3, para. 5

Capital allowances

Legislation/Regulatory – TCGA92 Sch. 3, para. 3
HMRC Guidance – CG15455 ; CG16900 ; CG17442 ; CG17450 ; CG17601

Compensation or damages

Legislation/Regulatory – ESC D33

Deferred charges on gains before 31 March 1982

Abolition of halving relief

Legislation/Regulatory – TCGA92 s. 36, Sch. 4
HMRC Guidance – CG16700 ; CG16980 ; CG16983 ; CG16989 ; CG17000 ; CG17002 ; CG17010 ; CG17033 ; CG17390 ; CG28140 ; CG28290 ; CG46350 ; CG59561

Assets derived from other assets

Legislation/Regulatory – TCGA92 Sch. 4, para. 8

Claims

Legislation/Regulatory – TCGA92 Sch. 4, para. 9
HMRC Guidance – CG17010 ; CG17060

Generally

Legislation/Regulatory – TCGA92 s. 36

Held-over charges

Legislation/Regulatory – TCGA92 Sch. 4, para. 2
HMRC Guidance – CG16983 ; CG16989 ; CG66760

Postponed charges

Legislation/Regulatory – TCGA92 Sch. 4, para. 4
HMRC Guidance – CG16983 ; CG16989 ; CG17010 ; CG17060 ; CG55054

Previous no gain/no loss disposals

Legislation/Regulatory – TCGA92 Sch. 4, para. 5
HMRC Guidance – CG17002 ; CG17010

Reduction of deduction or gain

Legislation/Regulatory – TCGA92 Sch. 4, para. 1
HMRC Guidance – CG16983 ; CG17002 ; CG17390

Rolled-over charges

Legislation/Regulatory – TCGA92 Sch. 4, para. 2

Disposal on or after 6 April 2008

Legislation/Regulatory – TCGA92 s. 35A

Effect of election

Legislation/Regulatory – IRInt. 9

Enhancement expenditure

Legislation/Regulatory – TCGA92 s. 38(1)
HMRC Guidance – CFM50850 ; CFM55130 ; CFM55230 ; CFM62290 ; CG12321 ; CG12322 ; CG12730 ; CG13094 ; CG15160 ; CG15161 ; CG15180 ; CG15201 ; CG15220 ; CG15230 ; CG15445 ; CG15573 ; CG16920 ; CG17210 ; CG17240 ; CG17245 ; CG17312 ; CG17370 ; CG27350 ; CG30570 ; CG39150 ; CG43502 ; CG45729 ; CG47620 ; CG47621 ; CG47682 ; CG51575 ; CG51620 ; CG51632 ; CG56079 ; CG56084 ; CG57102 ; CG57370 ; CG57383 ; CG69060 ; CG70822 ; CG70830 ; CG70840 ; CG70950 ; CG71007 ; CG71141 ; CG71262 ; CG71850 ; CG71870 ; CG72602 ; CG72650

Excluded disposals

Legislation/Regulatory – TCGA92 Sch. 3, para. 7
HMRC Guidance – CG15400 ; CG16780 ; CG17515

General provisions

Legislation/Regulatory – TCGA92 s. 35
HMRC Guidance – CG10240 ; CG13800 ; CG13850 ; CG14740 ; CG15400 ; CG15500 ; CG16210 ; CG16377 ; CG16700 ; CG16730 ; CG16760 ; CG16780 ; CG17402 ; CG17405 ; CG17515 ; CG22000 ; CG22220 ; CG28100 ; CG28140 ; CG34366 ; CG38840 ; CG46361 ; CG47622 ; CG51631 ; CG51640 ; CG51641 ; CG51642 ; CG51701 ; CG51910 ; CG52076 ; CG52806 ; CG57845 ; CG59580 ; CG59581 ; CG59582 ; CG64940 ; CG68150 ; CG68220 ; CG68310 ; CG69133 ; CG69135 ; CG69200 ; CG71170 ; CG71190 ; CG72602 ; CG72622 ; CG74250 ; CG77571 ; EM1575 ; SACM10035 ; SACM9015 ; SVM107090

Gift hold-over relief

Legislation/Regulatory – SP 8/92

Groups of companies

Legislation/Regulatory – TCGA92 Sch. 3, para. 8
HMRC Guidance – CG16780 ; CG46360 ; CG46363 ; CG46368 ; CG46371 ; CG46372 ; CG46391 ; CG46392

Indexation allowance

Generally

Legislation/Regulatory – TCGA92 s. 55
HMRC Guidance – CG12860 ; CG16730 ; CG17251 ; CG17405 ; CG17760 ; CG17765 ; CG17766 ; CG17767 ; CG17768 ; CG17800 ; CG30621 ; CG46110 ; CG46112 ; CG46320 ; CG47622 ; CG47625 ; CG59580 ; CG59584 ; CG68150

Shares or securities

Legislation/Regulatory – SP 5/89

Valuation

Legislation/Regulatory – ESC D34

Kink test comparison

Legislation/Regulatory – TCGA92 s. 35, 35A

Part disposals

Legislation/Regulatory – TCGA92 Sch. 3, para. 4
HMRC Guidance – CG16940 ; CG16960 ; CG57849 ; CG71800 ; CG71870

Partnerships

Legislation/Regulatory – SP 1/89

Previous no gain/no loss disposals

Legislation/Regulatory – TCGA92 Sch. 3, para. 1
HMRC Guidance – CG16780 ; CG16880 ; CG16882 ; CG28140 ; CG28290 ; CG46305 ; CG46320 ; CG59584

Time-limits for election

Legislation/Regulatory – SP 4/92