CG17895+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Taper relief
| CG17895 | Taper relief: chargeable gains are tapered |
| CG17896 | Taper relief: key terms |
| CG17897 | Taper relief: qualifying holding period |
| CG17898 | Taper relief: business asset |
| CG17899 | Taper relief: office responsible |
| CG17900 | Taper relief: qualifying holding period |
| CG17901 | Taper relief: qualifying holding period: bonus year |
| CG17902 | Taper relief: qualifying holding period: examples |
| CG17903 | Taper relief: qualifying holding period: how relief is given |
| CG17904 | Taper relief: table |
| CG17906 | Taper relief: qualifying holding period: assets transferred between spouses or between civil partners |
| CG17907 | Taper relief: qualifying holding period: no gain/loss rules |
| CG17908 | Taper relief: qualifying holding period: assets acquired under an option |
| CG17909 | Taper relief: qualifying holding period: assets derived from other assets |
| CG17910 | Taper relief: qualifying holding period: share reorganisations |
| CG17911 | Taper relief: qualifying holding period: postponed gains |
| CG17912 | Taper relief: qualifying holding period: roll-over reliefs |
| CG17913 | Taper relief: qualifying holding period: foreign assets |
| CG17914 | Taper relief: qualifying holding period: assets acquired in reconstruction |
| CG17915 | Taper relief: anti-avoidance rules |
| CG17916 | Taper relief: anti-avoidance rules: Freezing - limited exposure |
| CG17917 | Taper relief: anti-avoidance rules: example |
| CG17919 | Taper relief: anti-avoidance rules: enveloping - changes of activity |
| CG17920 | Taper relief: anti-avoidance rules: example |
| CG17921 | : Taper relief: anti-avoidance rules - periods of inactivity |
| CG17921a | Taper relief: anti-avoidance rules - periods of inactivity - relevant period of ownership |
| CG17921b | Taper relief: anti-avoidance rules - periods of inactivity - requirement to be close |
| CG17921c | Taper relief: anti-avoidance rules - periods of inactivity - company reconstructions and reorganisations |
| CG17921d | Taper relief: anti-avoidance rules - periods of inactivity - the bonus year |
| CG17921e | Taper relief: anti-avoidance rules - periods of inactivity - the meaning of active |
| CG17921f | Taper relief: anti-avoidance rules - periods of inactivity - further situations where a company is active - holding companies and joint venture companies |
| CG17921g | Taper relief: anti-avoidance rules - periods of inactivity - certain activities insufficient to make a company active |
| CG17921h | Taper relief: anti-avoidance rules - periods of inactivity - meaning of insignificant |
| CG17921i | Taper relief: anti-avoidance rules - periods of inactivity - meaning of business |
| CG17921j | Taper relief: anti-avoidance rules - periods of inactivity - debentures treated as securities |
| CG17922 | Taper relief: anti-avoidance rules: value shifting |
| CG17923 | Taper relief: anti-avoidance rules: example |
| CG17925 | Taper relief: relevant period of ownership: introduction |
| CG17926 | Taper relief: relevant period of ownership: excluded periods |
| CG17927 | Taper relief: relevant period of ownership: bonus year |
| CG17928 | Taper relief: relevant period of ownership: examples |
| CG17929 | Taper relief: business asset: introduction |
| CG17930 | Taper relief: business asset: shares/securities as business assets |
| CG17931 | Taper relief: business asset: conditions to be met |
| CG17932 | Taper relief: business asset: individuals |
| CG17933 | Taper relief: business asset: trustees |
| CG17934 | Taper relief: business asset: personal representatives |
| CG17935 | Taper relief: business asset: disposals by individuals acquiring as legatees |
| CG17936 | Taper relief: business asset: assets other than shares |
| CG17937 | Taper relief: business asset: individuals |
| CG17938 | Taper relief: business asset: trustees |
| CG17939 | Taper relief: business asset: personal representatives |
| CG17940 | Taper relief: business asset: disposals by individuals acquiring as legatees |
| CG17940a | Taper relief: business asset: the receipt of rent |
| CG17941 | Taper relief: business asset: lloyd's ancillary trust funds |
| CG17942 | Taper relief: business asset: derived from other asset |
| CG17943 | Taper relief: business asset: transfer between spouses or between civil partners and business use |
| CG17945 | Taper relief: business asset: shares - transfers between spouses or between civil partners |
| CG17946 | Taper relief: business asset: property settled by a company |
| CG17947 | Taper relief: business asset: non-business taper to override business asset taper |
| CG17948 | Taper relief: business asset: qualifying companies |
| CG17949 | Taper relief: business asset: trustees of a settlement |
| CG17950 | Taper relief: business asset: personal representatives |
| CG17951 | Taper relief: business asset: voting rights |
| CG17952 | Taper relief: Trading company: shares in joint venture companies |
| CG17952a | Taper relief: joint venture enterprises - relevant connection |
| CG17952b | Taper 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 |
| CG17953 | Taper relief: business asset: definitions |
| CG17953c | Taper relief: trading company and holding company of a trading group - periods from 17 April 2002 |
| CG17953d | Taper relief: Trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "wholly" |
| CG17953e | Taper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "purpose" |
| CG17953f | Taper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "trading group" |
| CG17953g | Taper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "capable of having no substantial effect" |
| CG17953h | Taper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "holding company of a trading group" |
| CG17953i | Taper 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" |
| CG17953j | Taper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of preparing to carry on a trade |
| CG17953k | Taper 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" |
| CG17953l | Taper 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" |
| CG17953m | Taper relief: trading company and holding company of a trading group - shares and other assets held otherwise than as investments |
| CG17953n | Taper relief: trading company and holding company of a trading group - investments in joint venture companies |
| CG17953o | Taper relief: trading company and holding company of a trading group - surplus trading property |
| CG17953p | Taper relief: trading company and holding company of a trading group - the meaning of "substantial" |
| CG17953q | Taper relief: trading company and holding company of a trading group - investments in shares under the Corporate Venturing Scheme (CVS) |
| CG17953r | Taper relief: trading company and holding company of a trading group - applications for a ruling on the status of a company |
| CG17954 | Taper relief: business asset: devote substantially the whole of his time |
| CG17954a | Taper relief: material interest |
| CG17955 | Taper relief: business asset: periods of non-business use |
| CG17958 | Taper relief: business asset: mixed use of an asset |
| CG17959 | Taper relief: part disposals out of mixed-use assets - apportionment of gain |
| CG17960 | Taper relief: business asset: periods of variable mixed use |
| CG17962 | Taper relief: business asset: different proportions of mixed use |
| CG17963 | Taper relief: assets qualifying as business assets for only part of the relevant period of ownership |
| CG17963A | Taper relief: assets qualifying as business assets for only part of the relevant period of ownership - interaction with ESC/C16 |
| CG17964 | Taper relief: Apportionment table where assets become business assets from 6 April 2000 |
| CG17965 | Taper relief: trusts and beneficiaries: eligible beneficiaries |
| CG17966 | Taper relief: trusts and beneficiaries: settlements |
| CG17968 | Taper relief: trusts and beneficiaries: non-qualifying beneficiaries |
| CG17970 | Taper relief: trusts and beneficiaries: exclusion from business asset period |
| CG17975 | Taper relief: losses and annual exempt amount: losses not tapered |
| CG17976 | Taper relief: losses and annual exempt amount: relieved in the most beneficial way |
| CG17980 | Taper relief: losses and annual exempt amount: interaction |
