CG Manual - Recent changes to this manual

Below are details of the amendments that were published on 07 September 2006 (see update index for all updates).

SectionTitle and details of update

CONTENTS
CG14300+New guidance page inserted at CG14345
CG16880+New guidance page inserted at CG16883
CG17700+Heading for CG17745 changed to read 'Indexation: disposals 30/11/93+: previous no gain/loss xfer before 30/11/93'
Heading for CG17746 changed to read 'Indexation: disposals 30/11/93+: previous no gain/loss xfer after 30/11/93'
Heading for CG17747 changed to read 'Indexation: disposals 30/11/93+: previous no gain/loss xfer after 30/11/93'
CG27600+Entry incorrectly showing as CG67628 corrected to CG27628
CG33000cNew section inserted - CG35500+ 'Trusts with vulnerable beneficiaries'
CG35500cNew contents page inserted
CG35500+New contents page inserted with one entry at CG35500-
CG35501+New contents page inserted with 12 entries from CG35501 to CG35530
CG35540+New contents page inserted with 3 entries from CG35540 to CG35542
CG41300+New guidance page inserted at CG41302
New guidance page inserted at CG41303
Minor changes to headings at CG41310, CG41311, CG41402, CG41408, CG41409, CG41411, CG41412, CG41413, CG41414, CG41415, CG41416, CG41417, CG41418, CG41419, CG41420, CG41421, CG41422, CG41423, CG41424, CG41425, CG41426, CG41427, CG41428, CG41429, CG41560, CG41561, CG41562, CG41563, CG41570, CG41571, CG41572 and CG41580.
CG44000cIncorrect entry for CG44010+ corrected to read CG44020+
CG45550+2nd CG45571 renumbered CG45572, text unchanged.
Current CG45572 renumbered CG45573, text unchanged
CG50500cHeading of CG51060+ extended so that it relates only to disposals before 5 December 2005
CG51060+Heading of CG51060+ extended so that it relates only to disposals before 5 December 2005 and explanation added regarding the repeal of TCGA92/S106
CG51060 to CG51090 - Headings extended so that they relate only to disposals before 5 December 2005
CG53000+Guidance paragraphs CG53113, CG53113a, CG53113b, CG53113c, CG53113d, CG53113e, CG53116a, CG53116b, CG53116c, CG53116d, CG53117, CG53119 and CG53120 added.
CG57680+Index page corrected to remove superfluous words and to reinsert link to CG57700
Minor changes to headings at CG57693, CG57750, CG57751, CG57755, CG57756, CG57757, CG57760 and CG57761

INTRODUCTION AND COMPUTATION (CG10200+)
CG10320Guidance amended to include reference as to how HMRC staff can obtain technical help.
CG12615Guidance amended to reflect FA06
CG12704Cross reference amended
CG13090Cross reference amended
CG13127Guidance updated
CG14345New guidance dealing briefly with the impact of Islamic finance
CG15570Reference to appendix updated
CG15575Reference to appendix updated plus computations tidied up
CG16375Reference to appendix updated
CG16880Guidance updated to include the narrative previously found in TB4
CG16883New guidance to include the narrative and figures previously found in TB4
CG17745Heading amended and computation corrected
CG17746Heading corrected
CG17747Heading corrected
CG17953rAmendment to reflect current practice in respect of Code of Practice 10 applications seeking an opinion regarding company trading status
CG17963Minor correction within 'Example - Ceasing to be a trading company'
CG17976Correction to the computation within example 3

PARTNERSHIPS AND CAPITAL GAINS TAX (CG27000+)
CG27640Guidance updated in respect of paragraph 12 of SoP D12
CG27644Guidance updated in respect of paragraph 12 of SoP D12

DEATH AND PERSONAL (CG30200+)
CG30312Guidance amended to reflect changes flowing from the FICO reorganisation
CG32200Reference to appendix updated
CG32210Reference to appendix updated
CG32222Reference to withdrawn leaflet removed and guidance inserted as to where further information on Inheritance Tax can be found
CG32280Reference to withdrawn leaflet removed and guidance inserted as to where further information on Inheritance Tax can be found

TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG33552Reference to appendix updated
CG34454Minor change
CG35500New guidance on trusts with vulnerable beneficiaries
CG35501New guidance on trusts with vulnerable beneficiaries
CG35502New guidance on trusts with vulnerable beneficiaries
CG35503New guidance on trusts with vulnerable beneficiaries
CG35505New guidance on trusts with vulnerable beneficiaries
CG35506New guidance on trusts with vulnerable beneficiaries
CG35507New guidance on trusts with vulnerable beneficiaries
CG35510New guidance on trusts with vulnerable beneficiaries
CG35515New guidance on trusts with vulnerable beneficiaries
CG35516New guidance on trusts with vulnerable beneficiaries
CG35520New guidance on trusts with vulnerable beneficiaries
CG35525New guidance on trusts with vulnerable beneficiaries
CG35530New guidance on trusts with vulnerable beneficiaries
CG35540New guidance on trusts with vulnerable beneficiaries
CG35541New guidance on trusts with vulnerable beneficiaries
CG35542New guidance on trusts with vulnerable beneficiaries
CG36339Minor change

COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG41300Statutory reference updated re Financial Services and Markets Act 2000. 'Investment trust' defined.
CG41301 Cross-references to other guidance updated
CG41302New guidance. 'Authorised investment fund' explained
CG41303New guidance. 'Qualified investor scheme' explained
CG41310Minor change
CG41311Minor change
CG41330Statutory reference updated re Financial Services and Markets Act 2000.
CG41331Minor change
CG41332Minor change
CG41350Statutory reference updated re Financial Services and Markets Act 2000.
CG41351 Cross-references to other guidance at CG41352 inserted
CG41352Minor change
CG41353Minor change
CG41354 Cross-references to other guidance updated
CG41355Minor change
CG41401Minor change
CG41402Minor change
CG41408Minor change
CG41409Minor change
CG41411Minor change
CG41412 Cross-references to other guidance updated
CG41413Minor change
CG41414Minor change
CG41415Minor change
CG41416Minor change
CG41417Minor change
CG41418Minor change
CG41419Minor change
CG41420Minor change
CG41421Minor change
CG41422Minor change
CG41423Minor change
CG41424 Cross-reference to other guidance updated
CG41425Minor change
CG41426 Cross-reference to other guidance corrected
CG41427Minor change
CG41428Minor change
CG41429Minor change
CG41437Minor change
CG41437AMinor change
CG41439Minor change
CG41560 Cross-reference to other guidance updated
CG41561Statutory reference updated re Financial Services and Markets Act 2000. Similar treatment of open-ended investment companies and authorised unit trusts (both authorised investment funds under Si206/964) outlined.
CG41562Statutory reference updated re SI2006/964. Effects of SI2006/964 outlined.
CG41563Statutory reference updated re SI2006/964. Effect of SI2006/964.
CG41570Effects of SI2006/964: parallels between authorised unit trusts and open-ended investment companies
CG41571Effects of SI2006/964: modifications to TCGA 1992
CG41572General effect of modifications etc in CG41570 & CG41571
CG41580Statutory references updated.
CG45150Revised guidance on the definition of a company for CG group purposes
CG45151Revised guidance on the definition of a company for CG group purposes
CG45173Superfluous reference to hyperlink deleted
CG455712nd entry renumbered CG45572
CG45572Renumbered CG45573

SHARES AND SECURITIES (CG50200+)
CG50562Guidance updated following Royal Assent of FA06
CG50564Guidance updated following Royal Assent of FA06
CG50566Guidance updated following Royal Assent of FA06
CG50579Minor amendment to text
CG51060Heading and guidance updated following Royal Assent of FA06
CG51061Heading updated following Royal Assent of FA06
CG51062Heading updated following Royal Assent of FA06
CG51063Heading updated following Royal Assent of FA06
CG51064Heading updated following Royal Assent of FA06
CG51075Heading updated following Royal Assent of FA06
CG51076Heading updated following Royal Assent of FA06
CG51077Heading updated following Royal Assent of FA06
CG51078Heading updated following Royal Assent of FA06
CG51079Heading updated following Royal Assent of FA06
CG51080Heading updated following Royal Assent of FA06
CG51081Heading updated following Royal Assent of FA06
CG51082Heading updated following Royal Assent of FA06
CG51083Heading updated following Royal Assent of FA06
CG51084Heading updated following Royal Assent of FA06
CG51085Heading updated following Royal Assent of FA06
CG51086Heading updated following Royal Assent of FA06
CG51087Heading updated following Royal Assent of FA06
CG51088Heading updated following Royal Assent of FA06
CG51089Heading updated following Royal Assent of FA06
CG51090Heading updated following Royal Assent of FA06
CG53006Minor explanatory amendment
CG53100Minor explanatory and cross referencing amendments
CG53104Minor change
CG53106Date in example corrected
CG53110Cross referencing amendments
CG53112Explanatory and cross referencing amendments
CG53113New paragraph incorporating guidance on company, group and subgroup trading status
CG53113aNew paragraph incorporating guidance on company, group and subgroup trading status - trade
CG53113bNew paragraph incorporating guidance on company, group and subgroup trading status - in the course of, or for the purposes of, a trade
CG53113cNew paragraph incorporating guidance on company, group and subgroup trading status - preparing to carry on a trade
CG53113dNew paragraph incorporating guidance on company, group and subgroup trading status - acquiring or starting to carry on a trade, or acquiring shares in a trading company
CG53113eNew paragraph incorporating guidance on company, group and subgroup trading status - as soon as is reasonably practicable in the circumstances
CG53114Minor explanatory amendment
CG53116Additional explanatory and cross referencing amendments
CG53116aNew paragraph incorporating guidance on judging extent of trading activity - income
CG53116bNew paragraph incorporating guidance on judging extent of trading activity asset base
CG53116cNew paragraph incorporating guidance on judging extent of trading activity - expenses incurred, or time spent, by officers and employees
CG53116dNew paragraph incorporating guidance on judging extent of trading activity the company's history
CG53117New paragraph incorporating guidance on judging extent of trading activity - shares and assets held as investments
CG53118Guidance previously at CG53118 now incorporated within CG53120. New guidance now put under CG53118 incorporating guidance on judging extent of trading activity - Corporate Venturing Schemes
CG53119New paragraph incorporating guidance on judging extent of trading activity - surplus trading property
CG53120New paragraph dealing with requests for opinions on the trading status of companies, groups and subgroups
CG53160Cross referencing amendment
CG53518Cross reference amended
CG53820Cross reference amended
CG54510Cross reference amended
CG54603Cross reference amended
CG55485Cross reference amended
CG57682Minor change
CG57690Final sentence completed.
CG57692Minor change
CG57693Minor change
CG57700Entry on contents list corrected so that this guidance now appears on screen (no changes to text)
CG57701Statutory reference updated re Financial Services and Markets Act 2000.
CG57705Minor change
CG57706Statutory reference updated re SP2/99.
CG57710Statutory reference updated re SP2/99.
CG57750 Cross-reference to other guidance updated
CG57751Statutory references updated re SI2006/964.
CG57755 Cross-reference to other guidance updated
CG57756 Cross-reference to other guidance updated
CG57757Statutory reference updated re SI206/964.
CG57760Minor change
CG57761Statutory reference updated re SP2/99.
CG57812Cross reference amended
CG58014Cross reference amended

RELIEFS (CG60200+)
CG66165Cross reference amended
CG62211Reference to appendix updated
CG62281Reference to appendix updated
CG62283Reference to appendix updated
CG64472Superfluous words 'Ownership is not a requirement' removed from the first sentence
CG64691Missing two final letters of the final word of this guidance reinstated
CG65456Reference to appendix updated
CG66641Reference to appendix updated
CG66648Reference to appendix updated
CG67042Reference to appendix updated
CG67081Reference to appendix updated
LAND (CG70200+)
CG74385Minor amendment
CG75811Minor amendment to table accessed from this guidance
CG75820Minor amendment
APPENDICES (CGAPP1+)
CG/APP4Reference to withdrawn leaflets removed and guidance inserted as to where further information on Inheritance Tax can be found


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