CG17480+ - CAPITAL GAINS MANUAL: Contents


INTRODUCTION AND COMPUTATION

Indexation

Examples for CG17350-17462


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Indexation: example: asset acquired before 6/4/65

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Indexation: example: part-disposal

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Indexation: example: small part-disposal

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Indexation: example

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Indexation: example: wasting assets/assets derived from other assets

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Indexation: example: indexation and gifts hold-over relief

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Indexation: example: assets held at 31 March 1982

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Indexation: example: capital allowances equal the unadjusted loss

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Indexation: example: sale and leaseback

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Indexation: example: meaning of allowances that may be given

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Indexation: example: asset held at 31 March 1982

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Indexation: example: capital allowances exceed value on 31/3/82

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Indexation: example: chattel exemption and capital allowances