– see also Capital gains tax; Chargeable gains of companies

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 ; CG12980 ; CG13050 ; CG13064 ; CG14300 ; CG14325 ; CG16200 ; CG16270 ; CG17232 ; CG28400 ; CG44122 ; CG56384 ; CG58610 ; CG58615 ; CG58650 ; CG68060 ; CG68200 ; CG68290 ; CG68405 ; CG69001 ; CG69061 ; CG69062 ; CG70900 ; CG71210 ; CG72101 ; CG72850 ; INTM343150 ; IPTM1560 ; LAM03210 ; SAIM2790

Cost of acquisitions and disposals

Legislation/Regulatory – TCGA92 s. 38

Part disposals

Legislation/Regulatory – TCGA92 s. 42
HMRC Guidance – CFM62290 ; CG12730 ; CG12735 ; CG12885 ; CG12945 ; CG15430 ; CG16200 ; CG16940 ; CG17352 ; CG17442 ; CG27170 ; CG27350 ; CG27500 ; CG27940 ; CG45325 ; CG51570 ; CG51575 ; CG51622 ; CG51784 ; CG51875 ; CG51890 ; CG51892 ; CG51893 ; CG51920 ; CG57825 ; CG57858 ; CG57863 ; CG68020 ; CG68050 ; CG70770 ; CG70950 ; CG70960 ; CG71000 ; CG71001 ; CG71800 ; CG71801 ; CG71850 ; CG78110 ; CG78323 ; LAM03630 ; SVM107090 ; VOACGTAPPENDIX21CTSAB ; VOACGTSEC7_CGTVF

Allowable losses

– see Losses

Annual exempt amount

Generally

Legislation/Regulatory – FA2011 s. 8(4)-(6) ; TCGA92 s. 3
HMRC Guidance – BIM85030 ; BIM85040 ; CG10248 ; CG15800 ; CG18000 ; CG18030 ; CG18031 ; CG18034 ; CG25313 ; CG25325 ; CG37990 ; CG38805 ; CG73711 ; CG73990 ; 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 ; CG16330 ; CG55433 ; CG55456 ; CG64899 ; CG68050 ; CG68060 ; CG71800 ; CG71850 ; CG72101 ; CG73500 ; CG74150 ; CG76550 ; CG76632 ; CG76871 ; CG76905 ; CG76923 ; CG77720 ; CG78120 ; LAM03620 ; VOACGTSEC7_CGTVF ; VOACGTSEC8_PART6

Appropriated to trading stock

Legislation/Regulatory – F(No. 2)A2017 s. 26
HMRC Guidance – CG45905 ; CG67900

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 ; CG11700P ; CG12010 ; CG12040 ; CG12310 ; CG12602 ; CG13000 ; CG13050 ; CG13080 ; CG38000 ; CG53405 ; CG53495 ; CG53500 ; CG68010 ; CG68210 ; CG68220 ; CG68230 ; CG68240 ; CG68250 ; CG68270 ; CG69041 ; CG76550 ; CG78305 ; CH112200 ; CH114200 ; CH116200 ; CH123100 ; CH53520 ; 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 ; 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 ; CG38400 ; CG38590 ; CG38695 ; CG38785 ; CG39285 ; CG42030 ; CG42350 ; CG73602 ; CG73611 ; CG73713 ; CG73763 ; CG73813 ; INTM151020 ; INTM169050 ; RDRM31170 ; RDRM32060 ; SAIM12210

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

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

Transfer pricing

Legislation/Regulatory – TIOPA2010 s. 214

Trustees

– see Trustees

Unpaid, surcharges on

Legislation/Regulatory – TMA70 s. 59C

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 – CFM97220 ; CG38780 ; CG67510 ; CG67511 ; CG67513 ; CG67516 ; CG73611 ; CG73920 ; CTM40460

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 ; CG16200 ; CG17 ; CG22000 ; CG22500 ; CG22505 ; CG27170 ; CG27350 ; CG27500 ; CG27600 ; CG27700 ; CG27800 ; CG27900 ; CG33220 ; CG36546 ; CG38527 ; CG38625 ; CG45315 ; CG45325 ; CG51700 ; CG51847 ; CG52563 ; CG53165 ; CG58650 ; CG59562 ; CG64172 ; CG64173 ; CG66883 ; CG67890 ; CG68050 ; CG70825 ; CG73620 ; CG73936 ; CG73946 ; CG74200 ; EIM15417 ; IHTM04164 ; IHTM04442 ; IHTM42962 ; INTM480520 ; IPTM3515 ; IPTM7785 ; LAM03220 ; LAM03350 ; LAM03700 ; SVM107100 ; SVM107110 ; VCM23360 ; VCM74090 ; 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

Charge

Legislation/Regulatory – TCGA92 s. 1(2)
HMRC Guidance – CG10740 ; CG26530 ; CG42360

Foreign permanent establishments

Legislation/Regulatory – CTA2009 s. 18B

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 ; COM151200 ; COM23013 ; COM23133 ; DMBM570270 ; DMBM580020

Crown, expenditure reimbursed by

Legislation/Regulatory – TCGA92 s. 50
HMRC Guidance – BIM40451 ; BIM64200 ; CG15288 ; CG60270 ; 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 ; CG68425 ; 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
HMRC Guidance – CG18640

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 ; CG60287 ; CG63965 ; CG65090 ; CG73500

Gains chargeable

Legislation/Regulatory – TCGA92 s. 2

Generally

Commentary – Schwarz on Tax Treaties 2.07–Schwarz on Tax Treaties 2.08Schwarz on Tax Treaties 2.16Schwarz on Tax Treaties 2.21Schwarz on Tax Treaties 6.04Schwarz on Tax Treaties 6.09Schwarz on Tax Treaties 8.02Schwarz on Tax Treaties 12.02Schwarz on Tax Treaties 12.04

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 ; CG60270

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 ; CG53719 ; CG54236 ; CG54608 ; CG55048 ; CG56740 ; CG65345 ; CG65730 ; CG66888 ; CG69051 ; VCM22070 ; VCM22170 ; VCM23110 ; VCM23190 ; VCM53090 ; VCM53220

Indexation allowance

– see Indexation allowance

Instalment payments

Legislation/Regulatory – TCGA92 s. 280
HMRC Guidance – CG14910 ; CG18601 ; SAM001 ; SAM80072 ; SAM80073 ; SAM80074 ; VOACGTPRA3.CHOSEINACT_6

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 – CFM39092 ; CFM45100 ; CFM73300 ; CG10720 ; CG12706 ; CG34430

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 – CG16200 ; CH123150 ; CH123450 ; CH300200 ; CH401310 ; CH53600 ; CH71240 ; CH71280 ; CH71300 ; COG930050 ; CSLM19030 ; CTM90140 ; EM3235 ; EM3254 ; EM4103 ; EM4504 ; EM4551 ; EM4552 ; EM4621 ; EM5201 ; EM6062 ; EM6072 ; INTM620610 ; SAM31010 ; SAM31011 ; SAM31040 ; SAM61110 ; 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 19.04

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 – CG14300

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 – CG10700 ; CG12400 ; CG12600 ; DT4605 ; DT4608 ; 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
HMRC Guidance – BIM90090

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

Wasting assets

– see Wasting assets

Woodlands

– see Woodlands