Chargeable gains

Capital segment for each chargeable period

Disposal of interest in land

Expiry/termination of lease, claim to crystallise loss

Scope of charge

Terminal loss adjustment

Concerns identified for tax purposes

Corporation tax relief

Generally

Loss relief in respect of

Anti-avoidance provision

Management expenses

Meaning

Mineral lease or agreement, meaning

Minerals

Payments treated as royalties

Property income

Relief in respect of

Rent