CG14480+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Computation
Consideration for disposal
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Consideration for disposal: introduction |
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Consideration for disposal: meaning of consideration |
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Consideration for disposal: meaning of: right to series of payments |
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Consideration for disposal: meaning of consideration: rent charges |
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Consideration for disposal: market value rule |
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Consideration for disposal: market value rule: not at arm's length |
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Consideration for disposal: market value rule: at arm's length |
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Consideration for disposal: market value rule: subjective intention test |
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Consideration for disposal: market value rule: apply to each transaction |
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Consideration for disposal: market value: gratuitous benefit conferred |
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Consideration for disposal: market value rule: objective indicators |
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Consideration for disposal: market value rule: subjective intention test |
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Consideration for disposal: market value rule: control |
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Consideration for disposal: market value rule: share subscriptions |
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Consideration for disposal: market value rule: company reorganisations |
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Market value rule: acquisition no disposal: disposal no acquisition |
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Transactions between connected persons |
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Transactions between connected persons: clogged losses |
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Transactions between connected persons: gifts into certain settlements |
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Transactions between connected persons: subject to right/restriction |
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Transactions between connected persons: limitation to operation of S18 |
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Connected persons |
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Connected persons: relatives |
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Connected persons: relatives |
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Connected persons: trustees |
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Connected persons: trustees: pension funds |
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Connected persons: partners |
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Connected persons: companies: and other companies |
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Connected persons: companies: 2 or more persons acting together to control |
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Connected persons: directors of a company |
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Connected persons: share disposal following asset transfer from |
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Assets disposed of: series of transactions: introduction |
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Assets disposed of: series of transactions: statutory provisions |
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Assets disposed of: series of transactions: portion of aggregate MV |
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Assets disposed of: assets acquired after series of transactions started |
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Assets disposed of: series of transactions: groups of companies |
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Assets disposed of: series of transactions: groups of companies |
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Assets disposed of: series of transactions: groups of companies |
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Assets disposed of: series of transactions: husband and wife or civil partners |
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Assets disposed of: series of transactions: assessments |
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Assets disposed of: series of transactions: approach |
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Assets disposed of: series of transactions: xfers at undervalue |
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Assets disposed of: series of transactions: apportionment |
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Assets disposed of: series of transactions: apportionment |
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Assets disposed of: Series of transactions: liaison between districts |
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Assets disposed of: series of transactions: just and reasonable |
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Assets disposed of: series of transactions: apportionment techniques |
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Assets disposed of: series of transactions: market value |
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Assets disposed of: series of transactions: problems |
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Assets disposed of: series of transactions: capital allowances |
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Assets disposed of: series of xactions: composite sale/separate contracts |
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Contingent liabilities: what is a contingent liability? |
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Contingent liabilities: what is a contingent liability? |
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Contingent liabilities: TCGA92 S49 |
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Contingent liabilities: the effect of TCGA92 S49 |
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Contingent liabilities: the effect of TCGA92 S49: negative consideration |
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Contingent liabilities: the effect of TCGA92 S49: incidental costs |
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Contingent liabilities: warranties and representations |
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Contingent liabilities: warranties/representations: share exchanges |
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Contingent liabilities: warranties/representations: qualifying corporate |
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Contingent liabilities: indemnities |
