Chargeable gains

Absolute entitlement to settled property

Legislation/Regulatory – TCGA92 s. 71

Aircraft

Legislation/Regulatory – TCGA92 s. 155

Allowable deductions

Assets derived from other assets

Legislation/Regulatory – TCGA92 s. 43

Capital allowances and renewals allowances

Legislation/Regulatory – TCGA92 s. 41

Consideration, money or money's worth charged to income tax

Legislation/Regulatory – TCGA92 s. 37

HMRC Guidance – BIM15030 ; BLM72100 ; CFM55280 ; CG10260 ; CG12100 ; CG12980 ; CG13050 ; CG13064 ; CG14322 ; CG14323 ; CG14350 ; CG16210 ; CG16320 ; CG17232 ; CG28400 ; CG44122 ; CG56384 ; CG58610 ; CG58615 ; CG58650 ; CG68060 ; CG68200 ; CG68290 ; CG68405 ; CG69001 ; CG69061 ; CG69062 ; CG70900 ; CG71210 ; CG72101 ; CG72857 ; INTM343150 ; IPTM1560 ; OFM17200 ; OFM18200 ; SAIM2790

Cost of acquisitions and disposals

Legislation/Regulatory – TCGA92 s. 38

Losses deducted in the most beneficial way

Legislation/Regulatory – TCGA92 s. 4B

Part disposals

Legislation/Regulatory – TCGA92 s. 42

HMRC Guidance – CFM62290 ; CG12730 ; CG12735 ; CG12885 ; CG12945 ; CG15430 ; CG15590 ; CG16210 ; CG16940 ; CG17352 ; CG17442 ; CG27170 ; CG27350 ; CG27500 ; CG27940 ; CG45325 ; CG47682 ; CG51570 ; CG51575 ; CG51622 ; CG51784 ; CG51875 ; CG51890 ; CG51892 ; CG51893 ; CG51920 ; CG57826 ; CG57859 ; CG57863 ; CG68020 ; CG68050 ; CG70770 ; CG70950 ; CG70960 ; CG71000 ; CG71001 ; CG71800 ; CG71850 ; CG78110 ; CG78323 ; OFM05700 ; SVM107090

Rates and unused basic rate band

Legislation/Regulatory – TCGA92 s. 4BA

Residential property gain or loss

Legislation/Regulatory – TCGA92 s. 4BB

Allowable losses

– see Losses

Annual exempt amount

Generally

Legislation/Regulatory – FA2011 s. 8(4)-(6) ; TCGA92 s. 3

HMRC Guidance – BIM85030 ; BIM85040 ; CG10248 ; CG15810 ; CG18000 ; CG18030 ; CG18032 ; CG18034 ; CG21500 ; CG21510 ; CG21570 ; CG25313 ; CG25325 ; CG34882 ; CG35541 ; CG38805 ; CG73711 ; INTM169130 ; RDRM32040

Reporting limits

Legislation/Regulatory – TCGA92 s. 3A

Appeals

– see Appeals

Apportionment

Legislation/Regulatory – TCGA92 s. 52(4)

HMRC Guidance – BIM40115 ; CG12740 ; CG14771 ; CG15742 ; CG16376 ; CG55433 ; CG55456 ; CG64899 ; CG68050 ; CG68060 ; CG71800 ; CG71850 ; CG72101 ; CG73507 ; CG74152 ; CG76550 ; CG76632 ; CG76636 ; CG76871 ; CG76905 ; CG76923 ; CG77720 ; CG78120

Appropriated to trading stock

Legislation/Regulatory – F(No. 2)A2017 s. 26

HMRC Guidance – CG69200

Arm's length transactions

– see Arm's length transactions

Assets derived from other assets

– see Assets derived from other assets

Assets held on 31 March 1982

– see Assets held on 31 March 1982

Assets held on 6 April 1965

– see Assets held on 6 April 1965

Assets, meaning

Legislation/Regulatory – TCGA92 s. 21(1)

HMRC Guidance – CFM83190 ; CG11700 ; CG12010 ; CG12040 ; CG12310 ; CG12602 ; CG13000 ; CG13050 ; CG13080 ; CG38000 ; CG53405 ; CG53496 ; CG53501 ; CG68010 ; CG68210 ; CG68220 ; CG68230 ; CG68240 ; CG68250 ; CG68270 ; CG69041 ; CG76550 ; CG78305 ; CH112200 ; CH114200 ; CH116200 ; CH123100 ; CH124500 ; SAIM7080

Bare trustees

Legislation/Regulatory – TCGA92 s. 60

Bookmakers' pitches

Legislation/Regulatory – IRInt. 202

Branch or agency

– see Non-residents with UK branch or agency

Capital allowances

– see Capital allowances

Capital gains tax

Allowable losses

Legislation/Regulatory – TCGA92 s. 2

HMRC Guidance – CG10700 ; CG10918 ; CG10919 ; CG10970 ; CG12600 ; CG12615 ; CG21510 ; CG25330B ; CG25330C ; CG25515 ; CG25720 ; CG25730 ; CG25740 ; CG25755 ; CG25770 ; CG25800 ; CG25880 ; CG26110 ; CG26111 ; CG26113 ; CG26116 ; CG26117 ; CG26118 ; CG26150 ; CG26161 ; CG26170 ; CG26172 ; CG26173 ; CG26230 ; CG26270 ; CG26300 ; CG26510 ; CG26565 ; CG26810 ; CG33410 ; CG34869 ; CG34872 ; CG38400 ; CG38590 ; CG38695 ; CG42030 ; CG42040 ; CG42350 ; CG42360 ; CG73602 ; CG73611 ; CG73713 ; CG73763 ; CG73813 ; INTM151020 ; INTM169050 ; RDRM31170 ; RDRM32060

Annual exempt amount

Legislation/Regulatory – FA2011 s. 8(4)-(6) ; FA2014 s. 8, 9 ; TCGA92 s. 3

Charge to tax

Legislation/Regulatory – TCGA92 s. 1

Civil proceedings for recovery of property

Legislation/Regulatory – PCA2002 Sch. 10, para. 3

Disposals of UK residential property by non-residents

Legislation/Regulatory – FA2015 s. 37

HMRC Guidance – CG73711

Gains chargeable

Legislation/Regulatory – TCGA92 s. 2

High value disposals

Legislation/Regulatory – FA2015 s. 38

Management

Legislation/Regulatory – TMA70 s. 77

HMRC Guidance – CG18620

Official agents

Legislation/Regulatory – TCGA92 s. 11

Overdue

– see Interest on overdue tax

Overpaid

– see Interest on overpaid tax; Repayment of tax

Payment of

Legislation/Regulatory – FA2013 Sch. 51, para. 5 ; TMA70 s. 59B

Personal representatives

– see Personal representatives

Persons chargeable

Legislation/Regulatory – TCGA92 s. 2 ; TMA70 s. 77

Rate

– see Rate of capital gains tax

Self-assessment

– see Self-assessment

Starting rate

Legislation/Regulatory – TCGA92 s. 4(1AB)

HMRC Guidance – CG10246 ; CG21000 ; CG21230 ; CG21600 ; CG30610 ; CG33100 ; CG35200 ; CG35210 ; CG73610 ; CG73645 ; CG73711

Transfer pricing

Legislation/Regulatory – TIOPA2010 s. 214

Trustees

– see Trustees

Unpaid, surcharges on

Legislation/Regulatory – TMA70 s. 59C

Visiting forces and staff of designated allied headquarters

Legislation/Regulatory – SI 1961/580 ; SI 1998/1513 ; SI 1998/1514 ; TCGA92 s. 11

Wines and spirits

Legislation/Regulatory – IRInt. 200

Charge to tax

Legislation/Regulatory – TCGA92 s. 1

Chargeable persons

Legislation/Regulatory – TCGA92 s. 2 ; TMA70 s. 77

Charities

Legislation/Regulatory – TCGA92 s. 256

HMRC Guidance – CG38780 ; CG67510 ; CG67511 ; CG67513 ; CG67516 ; CTM40460 ; SAIM6150

Chattel exemption

Legislation/Regulatory – TCGA92 s. 262

HMRC Guidance – CG10248 ; CG12619 ; CG15440 ; CG15445 ; CG15800 ; CG17450 ; CG17517 ; CG73200 ; CG76573 ; CG76577 ; CG76590 ; CG76631 ; CG76632 ; CG76637 ; CG76638 ; CG76870 ; CG76871 ; CG76873 ; CG76874 ; CG76875 ; CG76876 ; CG76881 ; CG76883 ; CG76884 ; CG76901 ; CG76905 ; CG78305

Civil proceedings for recovery of property

Legislation/Regulatory – PCA2002 Sch. 10, para. 3

Close company loans to participators

Legislation/Regulatory – FA96 s. 174(1)

Collection of tax

Legislation/Regulatory – FA73 Sch. 15, para. 4

Compensation or damages

– see Compensation and damages

Compulsory acquisitions

– see Compulsory acquisitions

Concessions that defer a charge

Legislation/Regulatory – TCGA92 s. 284A, 284B

Connected persons

Legislation/Regulatory – TCGA92 s. 18, 286

HMRC Guidance – CG10790 ; CG12380 ; CG14530 ; CG14546 ; CG14560 ; CG14562 ; CG14565 ; CG14570 ; CG14580 ; CG14590 ; CG14610 ; CG14620 ; CG14622 ; CG14623 ; CG14650 ; CG14740 ; CG15020 ; CG16210 ; CG22000 ; CG22500 ; CG22505 ; CG27170 ; CG27350 ; CG27500 ; CG27600 ; CG27700 ; CG27800 ; CG27900 ; CG33247 ; CG38625 ; CG45315 ; CG45325 ; CG51700 ; CG51847 ; CG52563 ; CG53165 ; CG58650 ; CG59562 ; CG66975 ; CG67890 ; CG68050 ; CG70825 ; CG74250 ; EIM15417 ; IHTM42962 ; INTM480520 ; IPTM3515 ; IPTM7785 ; SVM107100 ; SVM107110 ; VCM23360 ; VCM75250

Consideration

– see Consideration

Contingent liabilities

Legislation/Regulatory – TCGA92 s. 49

HMRC Guidance – CG13010 ; CG14804 ; CG14805 ; CG14807 ; CG14809 ; CG14815 ; CG14818 ; CG14821 ; CG14825 ; CG45358

Conversion of securities

– see Conversion of securities

Corporate bonds

– see Corporate bonds

Corporate venturing scheme

– see Corporate venturing scheme (CVS)

Corporation tax

Allowable loss

Legislation/Regulatory – TCGA92 s. 8(2)

HMRC Guidance – GREIT05005 ; INTM153150

Charge

Legislation/Regulatory – TCGA92 s. 1(2)

HMRC Guidance – CG26530

Computation

Legislation/Regulatory – TCGA92 s. 8(3)

HMRC Guidance – BIM15030 ; CG40202

Foreign permanent establishments

Legislation/Regulatory – CTA2009 s. 18B

Income tax, references to

Legislation/Regulatory – TCGA92 s. 8(4)

Liquidators

Legislation/Regulatory – TCGA92 s. 8(6)

HMRC Guidance – CG10720 ; CG40400

Port authorities reorganisation

Legislation/Regulatory – SI 1992/58

Real estate investment trusts

– see Real estate investment trusts (REITs)

Recovery of tax from shareholders

Legislation/Regulatory – TCGA92 s. 189

HMRC Guidance – CG18620 ; CG40700 ; CG40710 ; CG40720 ; CG40730 ; CG40740 ; COM23133 ; DMBM570270 ; DMBM580020

Total profits to include chargeable gains

Legislation/Regulatory – TCGA92 s. 8

Crown, expenditure reimbursed by

Legislation/Regulatory – TCGA92 s. 50

HMRC Guidance – BIM40451 ; CG15288 ; CG60760 ; CG72101

Death

– see Death; Personal representatives

Debts

– see Debts

Deferred by concession

Legislation/Regulatory – TCGA92 s. 284A, 284B

Demergers

– see Demergers; Reconstructions

Derivative contracts

– see Derivative contracts

Development land

– see Development land

Disposal of assets, meaning

Legislation/Regulatory – TCGA92 s. 21(2)

HMRC Guidance – CFM73050 ; CG12312 ; CG12730 ; CTM34136

Dormant bank and building society accounts, transfer of

Legislation/Regulatory – FA2008 s. 39 ; TCGA92 s. 26A

Double taxation relief

Arrangements, giving effect to

Legislation/Regulatory – TIOPA2010 s. 6(3)

Availability

Legislation/Regulatory – TIOPA2010 s. 106

HMRC Guidance – CG18640 ; INTM169030

Chargeable gain, meaning

Legislation/Regulatory – TIOPA2010 s. 105

Cross-border transfers and mergers

Legislation/Regulatory – TIOPA2010 s. 122

HMRC Guidance – CG45715

General provisions

Legislation/Regulatory – SP 6/88

Limit on credit against

Legislation/Regulatory – TIOPA2010 s. 40, 41

HMRC Guidance – INTM161210 ; INTM165020

Non-resident companies

Legislation/Regulatory – SP D23

Trustees

Legislation/Regulatory – TCGA92 s. 80(5), 83

HMRC Guidance – CG10980 ; CG13440 ; CG38200

Employee share ownership

– see Employee share ownership trusts (ESOTs); Securities and share options; Share incentive plans (SIPs)

Employment loss relief

Legislation/Regulatory – ITA2007 s. 130

Enterprise investment scheme

Legislation/Regulatory – TCGA92 s. 150A

Enterprise management incentives

– see Enterprise management incentives (EMIs)

Entrepreneurs' relief

– see Entrepreneurs' relief; Re-investment relief

Euroconversion

Legislation/Regulatory – SI 1998/3177 reg. 36-39

European Economic Interest Groupings

Legislation/Regulatory – TCGA92 s. 285A

Ewe and suckler cow quotas

Legislation/Regulatory – TCGA92 s. 152, 153A, 155

Farmers, single payment scheme

Legislation/Regulatory – TCGA92 s. 155

Financial futures and options

– see Commodity and financial futures; Options

Fish quotas

Legislation/Regulatory – TCGA92 s. 155

Foreign currency bank accounts

Legislation/Regulatory – M03/10 ; M13/09 ; SP 10/84 ; TCGA92 s. 252, 252A, Sch. 8A

Foreign exchange gains and losses

– see Foreign exchange gains and losses

Freezing of indexation allowance

Legislation/Regulatory – FA2018 s. 26

Friendly societies

Legislation/Regulatory – TCGA92 s. 217A, 217B, 217C

Funds in court

Legislation/Regulatory – TCGA92 s. 61

Furnished holiday lettings

Legislation/Regulatory – TCGA92 s. 241

HMRC Guidance – CG53007 ; CG53113A ; CG61450 ; CG61452 ; CG63965 ; CG65090 ; CG73500 ; CG73503 ; CG73507

Gains chargeable

Legislation/Regulatory – TCGA92 s. 2

Gifts

– see Gifts

Gifts of business assets

– see Gifts of business assets

Gilt-edged securities

– see Gilt-edged securities; Government securities

Goodwill

Legislation/Regulatory – TCGA92 s. 155

Groups

– see Groups of companies

Hire-purchase transactions

Legislation/Regulatory – TCGA92 s. 27

HMRC Guidance – CG12860 ; CG60800

Hold-over relief

– see Gifts of business assets

Husband and wife

Legislation/Regulatory – TCGA92 s. 58

HMRC Guidance – CG10340 ; CG10790 ; CG12735 ; CG13060 ; CG13062 ; CG13230 ; CG13270 ; CG13658 ; CG14710 ; CG16850 ; CG17400 ; CG17544 ; CG17579 ; CG20220 ; CG22000 ; CG22070 ; CG22200 ; CG22202 ; CG22210 ; CG22220 ; CG22240 ; CG22500 ; CG26060 ; CG26240 ; CG26243 ; CG26610 ; CG26620 ; CG27100 ; CG27940 ; CG30400 ; CG46330 ; CG53719 ; CG54236 ; CG54608 ; CG55048 ; CG56740 ; CG65345 ; CG65730 ; CG67190 ; CG69051 ; VCM22070 ; VCM22170 ; VCM23110 ; VCM23190 ; VCM53090 ; VCM53220

Income tax higher rate charge

Legislation/Regulatory – TCGA92 s. 4(2)

Indexation allowance

– see Indexation allowance

Instalment payments

Legislation/Regulatory – TCGA92 s. 280

HMRC Guidance – CG14910 ; CG18601 ; CG58051 ; SAM001 ; SAM80072 ; SAM80073 ; SAM80074

Insurance companies

– see Insurance companies

Investment trusts

– see Investment trusts

Leases

– see Leases and leasing

Lloyd's underwriters

– see Lloyd's underwriters

Loans

– see Loans

Location of assets

– see Locality of assets

Losses

– see Losses

Manufactured dividends

– see Manufactured dividends and interest

Market value

– see Market value

Milk and potato quotas

Legislation/Regulatory – TCGA92 s. 152, 153A, 155

Mineral leases

Legislation/Regulatory – TCGA92 s. 202, 203

Mortgages and charges

Legislation/Regulatory – TCGA92 s. 26

HMRC Guidance – CFM37750 ; CFM45100 ; CG10720 ; CG12706 ; CG34460 ; CG35024

National-Socialist persecution, victims of

Legislation/Regulatory – FA2006 s. 64(5)-(12) ; TCGA92 s. 268A

HMRC Guidance – IHTM10262

Nominees

Legislation/Regulatory – TCGA92 s. 60

Non-residents

– see Non-resident companies; Non-resident individuals and trustees; Non-residents with UK branch or agency

Notice of liability to tax

Legislation/Regulatory – FA2013 Sch. 51, para. 2 ; TMA70 s. 7

HMRC Guidance – CG16230 ; CH123150 ; CH123450 ; CH300200 ; CH401310 ; CH53600 ; CH71240 ; CH71280 ; COG930050 ; CSLM19030 ; CTM90140 ; EM3341 ; EM4504 ; EM4551 ; EM4552 ; EM4621 ; EM6062 ; SAM31010 ; SAM31011 ; SAM31040 ; TSEM10105

Occupational pension schemes

– see Retirement benefit schemes

Offshore funds

Legislation/Regulatory – SI 2009/3001 reg. 22-24, 32-43, 99, 100, 127

Oil and mining industry

– see Oil extraction and related activities

Options

– see Options

Part disposals

– see Part disposals

Partnerships

– see Partnerships

Personal equity plans

– see Personal equity plans (PEPs)

Personal representatives

– see Personal representatives

Persons chargeable

Legislation/Regulatory – TCGA92 s. 2 ; TMA70 s. 77

Private residence relief

– see Private residence relief

Property relief, post-cessation

Legislation/Regulatory – ITA2007 s. 126

Rates of tax

– see Rate of capital gains tax

Re-basing to 1982

– see Assets held on 31 March 1982

Re-investment relief

– see Re-investment relief

Reconstructions

– see Reconstructions

Relief from income tax and corporation tax

Commentary – Schwarz on Tax Treaties ¶10-250

Remittance basis

– see Remittance basis

Reorganisation or reduction of share capital

– see Shares and securities

Replacement of business assets

– see Replacement of business assets

Residence

– see Private residence relief; Residence

Retirement benefit schemes

– see Retirement benefit schemes

Retirement relief

– see Retirement relief

Roll-over relief

– see Replacement of business assets

Satellites, space stations and spacecraft

Legislation/Regulatory – TCGA92 s. 155

Securities

– see Shares and securities

Self-assessment

– see Self-assessment

Settlements

– see Settlements

Shares and securities

– see Shares and securities

Ships

Legislation/Regulatory – TCGA92 s. 155

Shotguns

Legislation/Regulatory – IRInt. 206

Small receipts, meaning of small

Legislation/Regulatory – IRInt. 157

Stock lending

– see Stock lending

Substantial shareholdings of companies

– see Shares and securities

Sums taken into account

Legislation/Regulatory – TCGA92 s. 52(2)

HMRC Guidance – CG14320

Taper relief

– see Taper relief

Territorial extension of charge

Legislation/Regulatory – FA73 s. 38, Sch. 15

HMRC Guidance – COM100

Territorial sea and continental shelf

Legislation/Regulatory – TCGA92 s. 276

HMRC Guidance – CG12400 ; CG12600 ; DT4605 ; DT7160 ; INTM151020

Tonnage tax

– see Tonnage tax

Trade loss relief

Generally

Legislation/Regulatory – ITA2007 s. 71

HMRC Guidance – LLM5380 ; LLM6150

Post-cessation

Legislation/Regulatory – ITA2007 s. 101

Transfer of assets at undervalue to employees/directors

Legislation/Regulatory – IRInt. 91

Transport transfer schemes

– see Transport transfer schemes

Trustees

– see Trustees

Trusts

– see Settlements; Trustees; Trusts

Unit trust schemes

– see Unit trust schemes

Unquoted shares and securities

– see Unquoted or unlisted shares and securities

Valuation

– see Valuation

Value shifting

– see Value shifting

Visiting forces

Legislation/Regulatory – SI 1961/580 ; SI 1998/1513 ; SI 1998/1514 ; TCGA92 s. 11

Wasting assets

– see Wasting assets

Woodlands

– see Woodlands

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