CG14480+ - CAPITAL GAINS MANUAL: Contents

INTRODUCTION AND COMPUTATION

Computation

Consideration for disposal

CG14480Consideration for disposal: introduction
CG14500Consideration for disposal: meaning of consideration
CG14501Consideration for disposal: meaning of consideration
CG14502Consideration for disposal: meaning of consideration
CG14503Consideration for disposal: meaning of consideration: money's worth
CG14504Consideration for disposal: meaning of: right to series of payments
CG14505Consideration for disposal: meaning of: right to series of payments
CG14506Consideration for disposal: meaning of consideration: exceptions
CG14507Consideration for disposal: meaning of consideration: rent charges
CG14530Consideration for disposal: market value rule
CG14531Consideration for disposal: market value rule
CG14532Consideration for disposal: market value rule applies
CG14540Consideration for disposal: market value rule: not at arm's length
CG14541Consideration for disposal: market value rule: at arm's length
CG14542Consideration for disposal: market value rule: subjective intention test
CG14543Consideration for disposal: market value rule: apply to each transaction
CG14544Consideration for disposal: market value: gratuitous benefit conferred
CG14545Consideration for disposal: market value rule: objective indicators
CG14546Consideration for disposal: market value rule: subjective intention test
CG14547Consideration for disposal: market value rule: control
CG14548Consideration for disposal: market value rule: share subscriptions
CG14549Consideration for disposal: market value rule: company reorganisations
CG14550Market value rule: acquisition no disposal: disposal no acquisition
CG14551Market value rule: acquisition no disposal: disposal no acquisition
CG14552Market value rule: acquisition no disposal: disposal no acquisition
CG14553Market value rule: acquisition no disposal: disposal no acquisition
CG14555Market value rule: acquisition no disposal: disposal no acquisition
CG14560Transactions between connected persons
CG14561Transactions between connected persons: clogged losses
CG14562Transactions between connected persons: gifts into certain settlements
CG14565Transactions between connected persons: subject to right/restriction
CG14566Transactions between connected persons: modification of market value
CG14570Transactions between connected persons: limitation to operation of S18
CG14571Transactions between connected persons: limitation to operation of S18
CG14580Connected persons
CG14581Connected persons: relatives
CG14582Connected persons: relatives
CG14583Connected persons: relatives
CG14584Connected persons: relatives
CG14590Connected persons: trustees
CG14591Connected persons: trustees
CG14592Connected persons: trustees
CG14593Connected persons: trustees
CG14594Connected persons: trustees
CG14595Connected persons: trustees
CG14596Connected persons: trustees: pension funds
CG14597Connected persons: trustees
CG14610Connected persons: partners
CG14611Connected persons: partners
CG14612Connected persons: partners
CG14613Connected persons: partners
CG14620Connected persons: companies: and other companies
CG14621Connected persons: companies: and another person
CG14622Connected persons: companies: 2 or more persons acting together to control
CG14623Connected persons: directors of a company
CG14624Connected persons: definition of 'control'
CG14627Connected persons: share disposal following asset transfer from
CG14650Assets disposed of: series of transactions: introduction
CG14651Assets disposed of: series of transactions: introduction
CG14652Assets disposed of: series of transactions: statutory provisions
CG14653Assets disposed of: series of transactions: statutory provisions
CG14654Assets disposed of: series of transactions: original market value
CG14655Assets disposed of: series of transactions: aggregate market value
CG14656Assets disposed of: series of transactions
CG14657Assets disposed of: series of transactions: portion of aggregate MV
CG14670Assets disposed of: series of transactions: example
CG14671Assets disposed of: series of transactions: example
CG14680Assets disposed of: assets acquired after series of transactions started
CG14681Assets disposed of: assets acquired after series of transactions started
CG14682Assets disposed of: asset acquired after series of transactions: example
CG14700Assets disposed of: series of transactions: groups of companies
CG14701Assets disposed of: series of transactions: groups of companies
CG14702Assets disposed of: series of transactions: groups of companies
CG14710Assets disposed of: series of transactions: husband and wife or civil partners
CG14711Assets disposed of: series of transactions: husband and wife or civil partners
CG14730Assets disposed of: series of transactions: assessments
CG14731Assets disposed of: series of transactions: assessments
CG14740Assets disposed of: series of transactions: approach
CG14741Assets disposed of: series of transactions: approach
CG14742Assets disposed of: series of transactions: example
CG14770Assets disposed of: series of transactions: xfers at undervalue
CG14771Assets disposed of: series of transactions: apportionment
CG14772Assets disposed of: series of transactions: examples
CG14773Assets disposed of: series of transactions: apportionment
CG14774Assets disposed of: series of transactions: apportionment
CG14780Assets disposed of: Series of transactions: liaison between districts
CG14781Assets disposed of: series of transactions: just and reasonable
CG14782Assets disposed of: series of transactions: apportionment techniques
CG14783Assets disposed of: series of transactions: market value
CG14784Assets disposed of: series of transactions: requests for assistance
CG14787Assets disposed of: series of transactions: problems
CG14790Assets disposed of: series of transactions: capital allowances
CG14795Assets disposed of: series of xactions: composite sale/separate contracts
CG14796Assets disposed of: series of xactions: composite
CG14800Contingent liabilities: what is a contingent liability?
CG14801Contingent liabilities: what is a contingent liability?
CG14802Contingent liabilities: what is a contingent liability?
CG14803Contingent liabilities: what is a contingent liability?
CG14804Contingent liabilities: TCGA92 S49
CG14805Contingent liabilities: the effect of TCGA92 S49
CG14806Contingent liabilities: the effect of TCGA92 S49: example
CG14807Contingent liabilities: the effect of TCGA92 S49: negative consideration
CG14808Contingent liabilities: the effect of TCGA92 S49: effect on purchaser's
CG14809Contingent liabilities: the effect of TCGA92 S49: incidental costs
CG14810Contingent liabilities: not within TCGA92 S49
CG14815Contingent liabilities: warranties and representations
CG14816Contingent liabilities: warranties and representations
CG14817Contingent liabilities: warranties and representations
CG14818Contingent liabilities: warranties/representations: share exchanges
CG14819Contingent liabilities: warranties/representations: ESC D52
CG14820Contingent liabilities: warranties/representations: example
CG14821Contingent liabilities: warranties/representations: qualifying corporate
CG14822Contingent liabilities: warranties/representations: - mixed consideration
CG14825Contingent liabilities: indemnities
CG14826Contingent liabilities: indemnities: tax treatment
CG14827Contingent liabilities: payments to purchasers

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