CG27600+ - CAPITAL GAINS MANUAL: Contents


PARTNERSHIPS AND CAPITAL GAINS TAX

Indexation and rebasing

The 1998 changes


CG27600PARTNERSHIPS: THE 1998 CHANGES: INTRODUCTION: TERMS USED
CG27601PARTNERSHIPS: THE 1998 CHANGES: INDEXATION ALLOWANCE: DISPOSALS ON OR AFTER 6 APRIL 1998
CG27610PARTNERSHIPS: THE 1998 CHANGES: TAPER RELIEF: DISPOSALS ON OR AFTER 6 APRIL 1998
CG27612PARTNERSHIPS: THE 1998 CHANGES: TAPER RELIEF: NO GAIN/NO LOSS DISPOSALS
CG27614PARTNERSHIPS: THE 1998 CHANGES: TAPER RELIEF: BUSINESS ASSETS
CG27625PARTNERSHIPS: THE 1998 CHANGES: TAPER RELIEF: EXAMPLES
CG27626PARTNERSHIPS: THE 1998 CHANGES: TAPER RELIEF: ONLY TAPER RELIEF INVOLVED
CG27627PARTNERSHIPS: THE 1998 CHANGES: TAPER RELIEF: INDEXATION AND TAPER RELIEF INVOLVED
CG27628PARTNERSHIPS: THE 1998 CHANGES: TAPER RELIEF: INDEXATION AND TAPER RELIEF INVOLVED
CG27640PARTNERSHIPS: THE 1998 CHANGES: FUNGIBLE ASSETS
CG27642PARTNERSHIPS: THE 1998 CHANGES: FUNGIBLE ASSETS: GUIDANCE ON THE RULES