CG14200c - CAPITAL GAINS MANUAL: Contents

INTRODUCTION AND COMPUTATION

Computation

CG14200+Introduction
CG14250+Date of disposal
CG14300+Interaction with other taxes
CG14380+Foreign tax and double taxation relief
CG14480+Consideration for disposal
CG14850+Deferred consideration
CG15150+Expenditure
CG15400+Capital allowances
CG15500+Assets held on 6 April 1965
CG15700+Compensation
CG15800+Losses
CG15900+Non-residents with a UK branch or agency