CG22000c - CAPITAL GAINS MANUAL: Contents

INDIVIDUALS

Transfer of assets between husband and wife or between civil partners

CG22000+Introduction
CG22070+Definitions
CG22100+Position before independent taxation
CG22200+Transfers between a husband and wife or between civil partners who are living together
CG22300+Tax avoidance by transfer to non-resident spouse or by transfer to non-resident civil partner
CG22400+Transfers of assets following permanent separation, divorce or dissolution

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