CG10200c - CAPITAL GAINS MANUAL: Contents

INTRODUCTION AND COMPUTATION

CG10200+Introduction
CG10700+Persons chargeable
CG11700+Chargeable assets
CG12700+Occasions of charge
CG13700+Claims and elections
CG14200+Computation
CG16200+Valuation of assets for Capital Gains Tax
CG16700+Rebasing to 31 March 1982
CG17200+Indexation
CG17895+Taper relief
CG18000+Annual exempt amount
CG18502+Assessment: procedures