Capital Gains Manual
Contents:
- Preface
- [CG10100] CG10100 – Finding deleted or updated guidance
- [CG10150] CG10150 – Partial re-write of TCGA 1992
- CG10200C – Introduction and computation [CG10200c]
- CG20220C – Individuals [CG20220C]
- CG27000C – Capital Gains manual: partnerships [CG27000c]
- CG30200C – Death and Personal Representatives [CG30200C]
- CG33000C – Capital Gains Manual: Trusts and Capital Gains Tax [CG33000c]
- CG40200C – Capital Gains Manual: Companies and Groups of Companies [CG40200C]
- CG50200C – Capital Gains Manual: Shares and Securities [CG50200C]
- CG60201C – Capital Gains Manual: Reliefs [CG60201c]
- CG68000C – Capital Gains Manual: Goodwill and Intellectual Property Rights [CG68000C]
- CG69000C – Capital Gains Manual: Businesses: Insurance [CG69000C]
- CG70200C – Capital Gains Manual: Land [CG70200c]
- CG76550C – Capital Gains Manual: Chattels and other assets [CG76550C]
- [CG99997] CG99997 – Feedback
- [CG99998] CG99998 – Technical Help For HMRC Staff
- [CG99999] CG99999 – Other Guidance
- CGAPP1P – Appendices [CG1P]
- [CG001] CGUPDATE001 – Capital Gains Manual: update index
- Additional material found on the HMRC site [CG1]