Capital Gains Manual
Contents:
- Preface
- [CG10100] Finding deleted or updated guidance
- [CG10150] Partial re-write of TCGA 1992
- Introduction and computation [CG10200c]
- Individuals [CG20220C]
- Capital Gains manual: partnerships [CG27000c]
- Death and Personal Representatives [CG30200C]
- Capital Gains Manual: Trusts and Capital Gains Tax [CG33000c]
- Capital Gains Manual: Companies and Groups of Companies [CG40200C]
- Capital Gains Manual: Shares and Securities [CG50200C]
- Capital Gains Manual: Reliefs [CG60201c]
- Capital Gains Manual: Goodwill and Intellectual Property Rights [CG68000C]
- Capital Gains Manual: Businesses: Insurance [CG69000C]
- Capital Gains Manual: Land [CG70200c]
- Capital Gains Manual: Chattels and other assets [CG76550C]
- [CG99997] Feedback
- [CG99998] Technical Help For HMRC Staff
- [CG99999] Other Guidance
- Appendices [CG1P]
- Additional material found on the HMRC site [CG11700]