CG12600+ - CAPITAL GAINS MANUAL: Contents


INTRODUCTION AND COMPUTATION

Chargeable assets

Exemptions from the capital gains charge


CG12600Exemptions: persons who are not chargeable
CG12602Exemptions: currency in sterling, certain chattels, betting winnings
CG12605Exemptions: personal compensation or damages
CG12608Exemptions: gilt-edged securities, qualifying corporate bonds, certain National Savings products
CG12610Exemptions: Business Expansion Scheme shares
CG12612Exemptions: retirement relief
CG12613Exemptions: life assurance and deferred annuities
CG12614Exemptions: only or main residence
CG12615Exemptions: annuities, certain rights under a deed of covenant, certain debts
CG12618Exemptions: heritage property
CG12619Exemptions: chattels worth less than £6,000
CG12622Exemptions: foreign currency for personal expenditure
CG12624Exemptions: stock lending

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