CG12000+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Chargeable assets
Intangible assets
| CG12000 | Rights as assets: introduction |
| CG12001 | Rights as assets: the statutory definition |
| CG12009 | Rights as assets: what is an asset |
| CG12011 | Rights as assets: Kirby v Thorn |
| CG12014 | Rights as assets: capable of realising value |
| CG12016 | Rights as assets: various types of right |
| CG12017 | Statutory rights: statutory rights as assets |
| CG12018 | Statutory rights: Davis v Powell |
| CG12019 | Statutory rights: Davenport v Chilver |
| CG12020 | Statutory rights: Drummond v Brown |
| CG12021 | Statutory rights: Pennine Raceway v Kirklees |
| CG12022 | Contractual rights as assets |
| CG12024 | Contractual rights: rights under a contract |
| CG12025 | Contractual rights: disturbing the bundle |
| CG12026 | Contractual rights: right to performance |
| CG12027 | Contractual rights: capital sums and contracts |
| CG12028 | Contractual rights: source of the capital sum |
| CG12029 | Contractual rights: identifiable asset involved: sums received by the owner |
| CG12030 | Rights of action: as assets |
| CG12031 | Rights of action: Zim v Proctor |
| CG12036 | Rights of action: establishing facts |
| CG12037 | Rights of action: out-of-court settlements |
| CG12040 | Rights of action: rights to payment |
| CG12043 | Rights of action: zim and personal injury |
| CG12045 | Rights of action: zim and other rights |
| CG12046 | Rights of action: establishing the facts |
| CG12050 | Rights of action: rights to payment |
| CG12069 | Rights to deferred consideration |
| CG12070 | Rights to deferred consideration: Marren v Ingles |
| CG12071 | Rights to deferred consideration: aquisitions |
| CG12080 | Rights to deferred consideration: right to series of income payments |
