CG12940+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Occasions of charge
Capital sums derived from assets
| CG12940 | Capital sums from assets: general principles |
| CG12941 | Capital sums from assets: date of disposal |
| CG12942 | Capital sums from assets: received as compensation |
| CG12943 | Capital sums from assets: insurance receipts |
| CG12944 | Capital sums from assets: capital sum for forfeiture of rights |
| CG12945 | Capital sums from assets: received for use of assets |
| CG12946 | Capital sums from assets: options and forfeited deposits |
| CG12950 | Capital sums from assets: capital sum |
| CG12960 | Capital sums from assets: derived from what asset |
| CG12961 | Capital sums from assets: physical damage |
| CG12962 | Capital sums from assets: interaction of S22(1) with S251 |
| CG12963 | Capital sums from assets: derived from an asset: CIR v Montgomery |
| CG12970 | Capital sums from assets: no asset is acquired |
| CG12975 | Capital sums from assets: meaning of 'owner' |
| CG12979 | Capital sums from assets: loss or destruction of an asset |
| CG12980 | Capital sums from assets: interaction of S22(1) with S24(1) |
| CG12984 | Capital sums from assets: rights over an asset |
| CG12985 | Capital sums from assets: rights of action: capital sums from |
| CG12987 | Capital sums derived from contractual rights |
| CG12989 | Capital sums from assets: capital sums derived from rights of action |
| CG12992 | Capital sums from assets: rights of action: Zim and Section 22(1) |
| CG12993 | Capital sums from assets: rights of action: cost of acquisition |
| CG12994 | Capital sums from assets: rights of action: MV on acquisition |
| CG12995 | Capital sums from assets: rights of action: date of acquisition |
| CG12998 | Capital sums from assets: rights of action: not wasting assets |
| CG12999 | Capital sums from assets: rights of action: legal/professional fees |
| CG13010 | Zim concession ESC D33: why needed |
| CG13013 | Zim concession ESC D33: concession and other rights |
| CG13015 | Zim concession ESC D33: underlying asset |
| CG13016 | Zim concession ESC D33: time apportionment/rebasing |
| CG13017 | Zim concession ESC D33: reliefs and exemptions |
| CG13019 | Zim concession ESC D33: exempt assets |
| CG13021 | Zim concession ESC D33: exempt gains |
| CG13022 | Zim concession ESC D33: personal or private matters |
| CG13024 | Zim concession ESC D33: legal expenses |
| CG13025 | Incentive payments by financial institutions: introduction |
| CG13026 | Incentive payments by financial institutions: cashbacks: background |
| CG13027 | Incentive payments/financial institutions: cashbacks: contractual rights |
| CG13028 | Incentive payments/financial institutions: other inducements |
| CG13029 | Incentive payments/financial institutions: other inducements: specific points |
