CG13118+ - CAPITAL GAINS MANUAL: Contents

INTRODUCTION AND COMPUTATION

Occasions of charge

Assets lost, destroyed or of negligible value

CG13118Assets lost, destroyed or of negligible value: introduction
CG13119Assets lost/destroyed/negligible value: deemed disposals/no capital sums
CG13120Assets lost/destroyed: entire loss or destruction of assets
CG13121Assets lost/destroyed/negligible value: negligible value
CG13122Assets lost/destroyed/negligible value: date of deemed
CG13123Assets lost/destroyed/negligible value: indexation allowance
CG13124Assets lost/destroyed/negligible value: meaning of negligible
CG13125Assets lost/destroyed/negligible value: ESC D28
CG13126Assets lost/destroyed/negligible value: conditions for the
CG13127Assets lost/destroyed/negligible value: FA94 changes
CG13128Assets lost/destroyed/negligible value: form of claim
CG13129Assets lost/destroyed/negligible value: dealing with claims
CG13130Assets lost/destroyed/negligible value: quoted shares
CG13131Assets lost/destroyed/negligible value: unquoted shares
CG13132Assets lost/destroyed/negligible value: shares: practical considerations
CG13133Assets lost/destroyed/negligible value: become of negligible value
CG13139Assets lost/destroyed/negligible value: involuntary transfers
CG13140Assets lost/destroyed/negligible value: involuntary xfers: disposal
CG13140aAssets lost/destroyed/negligible value: involuntary xfers: not disposal
CG13141Assets lost/destroyed/negligible value: involuntary transfers
CG13142Assets lost/destroyed/negligible value: theft of property
CG13143Assets lost/destroyed/negligible value: return of property
CG13144Assets lost/destroyed/negligible value: negligible value
CG13145Assets lost/destroyed/negligible value: confiscation: persecution
CG13146Assets lost/destroyed/negligible value: compensation arrangements