Buildings and land

Legislation/Regulatory – TCGA92 s. 24(3)

Capital sums derived from assets

Legislation/Regulatory – TCGA92 s. 22

Compensation or damages, capital sums

Legislation/Regulatory – TCGA92 s. 22

Compensation or insurance received after value loss

Commentary – Tax Reporter ¶515-100
HMRC Guidance – CG12965 ; CG13155

Disposals

Legislation/Regulatory – TCGA92 s. 24
HMRC Guidance – CG12965 ; CG13120 ; CG13150 ; CG13155 ; CG15180 ; CG15190 ; CG15770 ; CG15773 ; CG39160 ; CG40248 ; CG45721 ; CG68020 ; CG68050 ; CG68070 ; CG68080 ; CG68310 ; CG70300 ; CITM7010 ; SVM107150 ; VCM70130 ; VCM70150 ; VCM74110 ; VCM74120 ; VCM75240 ; VCM75250 ; VCM77070 ; VCM92010

Generally

Commentary – Tax Reporter ¶515-100
HMRC Guidance – CG12965 ; CG13155