CG12700c - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Occasions of charge
| CG12700+ | Disposal of assets |
| CG12730+ | Part-disposals |
| CG12820+ | Capital receipts not treated as disposals |
| CG12850+ | Hire purchase |
| CG12920+ | Gifts and Capital Gains Tax |
| CG12940+ | Capital sums derived from assets |
| CG13030+ | Specific types of compensation payment |
| CG13090+ | Exchanges of assets |
| CG13118+ | Assets lost, destroyed or of negligible value |
| CG13200+ | Value shifting and depreciatory transactions |
| CG13350+ | Bed and breakfasting |
| CG13400+ | Migration and exit charges |
| CG13500+ | Charge on members of non-resident companies |
| CG13550+ | Non-residents with a UK branch or agency |
| CG13650+ | Repudiation of concessions which defer capital gains charges |
