CG17700+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Indexation
Disposals 30 November 1993 onward
|
Indexation: disposals 30/11/93+: Finance Act 1994 |
|
|
Indexation: disposals 30/11/93+: unindexed gain, indexation allowance |
|
|
Indexation: disposals 30/11/93+: disposals following no gain/loss transfers |
|
|
Indexation: disposals 30/11/93+: no gain/loss transfers: share pools |
|
|
Indexation: disposals 30/11/93+: assets not held by transferor at 31/2/82 |
|
|
Indexation: disposals 30/11/93+: previous no gain/loss transfer before 30/11/93 |
|
|
Indexation: disposals 30/11/93+: previous no gain/loss transfer after 30/11/93 |
|
|
Indexation: disposals 30/11/93+: assets held by transferor at 31/3/82 |
|
|
Indexation: disposals 30/11/93+: assets held by transferor at 31/3/82 |
|
|
Indexation: disposals 30/11/93+: rolled-up indexation to create loss |
|
|
Indexation: disposals 30/11/93+: rolled-up indexation to create loss |
|
|
Indexation: disposals 30/11/93+: rolled-up indexation to increase loss |
|
|
Indexation: disposals 30/11/93+: transitional relief: outline |
|
|
Indexation: disposals 30/11/93+: use of transitional relief |
|
|
Indexation: disposals 30/11/93+: use of transitional relief: example |
|
|
Indexation: disposals 30/11/93+: use of transitional relief: amount 94-95 |
|
|
Indexation: disposals 30/11/93+: use of transitional relief: example |
|
|
Indexation: disposals 30/11/93+: transitional relief: indexation losses |
|
|
Indexation: disposals 30/11/93+: transitional relief: claims under S574 |
|
|
Indexation: disposals 30/11/93+: transitional relief: claims under S574 |
|
|
Indexation: disposals 30/11/93+: transitional relief: claims under S574 |
|
|
Indexation: disposals 30/11/93+: transitional relief: losses in 94/95 |
|
|
Indexation: disposals 30/11/93+: S574 relief against income of other years |
|
|
Indexation: disposals 30/11/93+: transitional relief: example |
|
|
Indexation: disposals 30/11/93+: transitional relief: S161(3) claims |
