CG17895+ - CAPITAL GAINS MANUAL: Contents

INTRODUCTION AND COMPUTATION

Taper relief

CG17895Taper relief: chargeable gains are tapered
CG17896Taper relief: key terms
CG17897Taper relief: qualifying holding period
CG17898Taper relief: business asset
CG17899Taper relief: office responsible
CG17900Taper relief: qualifying holding period
CG17901Taper relief: qualifying holding period: bonus year
CG17902Taper relief: qualifying holding period: examples
CG17903Taper relief: qualifying holding period: how relief is given
CG17904Taper relief: table
CG17906Taper relief: qualifying holding period: assets transferred between spouses or between civil partners
CG17907Taper relief: qualifying holding period: no gain/loss rules
CG17908Taper relief: qualifying holding period: assets acquired under an option
CG17909Taper relief: qualifying holding period: assets derived from other assets
CG17910Taper relief: qualifying holding period: share reorganisations
CG17911Taper relief: qualifying holding period: postponed gains
CG17912Taper relief: qualifying holding period: roll-over reliefs
CG17913Taper relief: qualifying holding period: foreign assets
CG17914Taper relief: qualifying holding period: assets acquired in reconstruction
CG17915Taper relief: anti-avoidance rules
CG17916Taper relief: anti-avoidance rules: Freezing - limited exposure
CG17917Taper relief: anti-avoidance rules: example
CG17919Taper relief: anti-avoidance rules: enveloping - changes of activity
CG17920Taper relief: anti-avoidance rules: example
CG17921: Taper relief: anti-avoidance rules - periods of inactivity
CG17921aTaper relief: anti-avoidance rules - periods of inactivity - relevant period of ownership
CG17921bTaper relief: anti-avoidance rules - periods of inactivity - requirement to be close
CG17921cTaper relief: anti-avoidance rules - periods of inactivity - company reconstructions and reorganisations
CG17921dTaper relief: anti-avoidance rules - periods of inactivity - the bonus year
CG17921eTaper relief: anti-avoidance rules - periods of inactivity - the meaning of active
CG17921fTaper relief: anti-avoidance rules - periods of inactivity - further situations where a company is active - holding companies and joint venture companies
CG17921gTaper relief: anti-avoidance rules - periods of inactivity - certain activities insufficient to make a company active
CG17921hTaper relief: anti-avoidance rules - periods of inactivity - meaning of insignificant
CG17921iTaper relief: anti-avoidance rules - periods of inactivity - meaning of business
CG17921jTaper relief: anti-avoidance rules - periods of inactivity - debentures treated as securities
CG17922Taper relief: anti-avoidance rules: value shifting
CG17923Taper relief: anti-avoidance rules: example
CG17925Taper relief: relevant period of ownership: introduction
CG17926Taper relief: relevant period of ownership: excluded periods
CG17927Taper relief: relevant period of ownership: bonus year
CG17928Taper relief: relevant period of ownership: examples
CG17929Taper relief: business asset: introduction
CG17930Taper relief: business asset: shares/securities as business assets
CG17931Taper relief: business asset: conditions to be met
CG17932Taper relief: business asset: individuals
CG17933Taper relief: business asset: trustees
CG17934Taper relief: business asset: personal representatives
CG17935Taper relief: business asset: disposals by individuals acquiring as legatees
CG17936Taper relief: business asset: assets other than shares
CG17937Taper relief: business asset: individuals
CG17938Taper relief: business asset: trustees
CG17939Taper relief: business asset: personal representatives
CG17940Taper relief: business asset: disposals by individuals acquiring as legatees
CG17940aTaper relief: business asset: the receipt of rent
CG17941Taper relief: business asset: lloyd's ancillary trust funds
CG17942Taper relief: business asset: derived from other asset
CG17943Taper relief: business asset: transfer between spouses or between civil partners and business use
CG17945Taper relief: business asset: shares - transfers between spouses or between civil partners
CG17946Taper relief: business asset: property settled by a company
CG17947Taper relief: business asset: non-business taper to override business asset taper
CG17948Taper relief: business asset: qualifying companies
CG17949Taper relief: business asset: trustees of a settlement
CG17950Taper relief: business asset: personal representatives
CG17951Taper relief: business asset: voting rights
CG17952Taper relief: Trading company: shares in joint venture companies
CG17952aTaper relief: joint venture enterprises - relevant connection
CG17952bTaper relief: Trading company and holding company of a trading group
CG17952c: Taper relief: Trading company and holding company of a trading group - periods from 17 April 2002
CG17953Taper relief: business asset: definitions
CG17953cTaper relief: trading company and holding company of a trading group - periods from 17 April 2002
CG17953dTaper relief: Trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "wholly"
CG17953eTaper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "purpose"
CG17953fTaper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "trading group"
CG17953gTaper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "capable of having no substantial effect"
CG17953hTaper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "holding company of a trading group"
CG17953iTaper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of "in the course of, or for the purposes of, a trade"
CG17953jTaper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of preparing to carry on a trade
CG17953kTaper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of "acquiring or starting to carry on a trade, or acquiring shares in a trading company"
CG17953lTaper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of "as soon as is reasonably practicable in the circumstances"
CG17953mTaper relief: trading company and holding company of a trading group - shares and other assets held otherwise than as investments
CG17953nTaper relief: trading company and holding company of a trading group - investments in joint venture companies
CG17953oTaper relief: trading company and holding company of a trading group - surplus trading property
CG17953pTaper relief: trading company and holding company of a trading group - the meaning of "substantial"
CG17953qTaper relief: trading company and holding company of a trading group - investments in shares under the Corporate Venturing Scheme (CVS)
CG17953rTaper relief: trading company and holding company of a trading group - applications for a ruling on the status of a company
CG17954Taper relief: business asset: devote substantially the whole of his time
CG17954aTaper relief: material interest
CG17955Taper relief: business asset: periods of non-business use
CG17958Taper relief: business asset: mixed use of an asset
CG17959Taper relief: part disposals out of mixed-use assets - apportionment of gain
CG17960Taper relief: business asset: periods of variable mixed use
CG17962Taper relief: business asset: different proportions of mixed use
CG17963Taper relief: assets qualifying as business assets for only part of the relevant period of ownership
CG17963ATaper relief: assets qualifying as business assets for only part of the relevant period of ownership - interaction with ESC/C16
CG17964Taper relief: Apportionment table where assets become business assets from 6 April 2000
CG17965Taper relief: trusts and beneficiaries: eligible beneficiaries
CG17966Taper relief: trusts and beneficiaries: settlements
CG17968Taper relief: trusts and beneficiaries: non-qualifying beneficiaries
CG17970Taper relief: trusts and beneficiaries: exclusion from business asset period
CG17975Taper relief: losses and annual exempt amount: losses not tapered
CG17976Taper relief: losses and annual exempt amount: relieved in the most beneficial way
CG17980Taper relief: losses and annual exempt amount: interaction

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