Lost or destroyed assets
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
Disposals
Legislation/Regulatory –
TCGA92 s. 24
HMRC Guidance –
CG12965
;
CG13120
;
CG13150
;
CG13155
;
CG15180
;
CG15190
;
CG15770
;
CG15773
;
CG39160
;
CG40248
;
CG45721
;
CG68020
;
CG68050
;
CG68070
;
CG68080
;
CG70300
;
CITM7010
;
SVM107150
;
VCM70130
;
VCM70150
;
VCM74110
;
VCM74120
;
VCM75240
;
VCM75250
;
VCM77070
;
VCM92010
Generally
Commentary –
Tax Reporter ¶515-100