CG Manual - Recent changes to this guidance
Below are details of the amendments that were published on 28 December 2006. (see update index for all updates).
| Section | Title and details of update |
CONTENTS |
|
| CG10320+ | CG10320 – heading
amended to reflect the other headings on the contents page
CG10321 – reference to ‘Taxpayer’s Charter’ deleted and replaced with ‘Customer Service Standards’ |
| CG13800+ | CG13812 – Capital Gains Technical Group substituted for previous reference to Capital Gains in Solihull in the heading |
| CG51820+ | CG51845 – heading revised to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
| CG53000+ | CG53175 – Capital Gains Technical Group substituted for previous reference to Capital & Savings in the heading |
| CG56000+ | CG56026 – Capital Gains Technical Group substituted for previous reference to Capital Gains in Solihull in the heading |
| CG59540+ | CG59541, CG59542, CG59563, CG59630 and CG59631 – headings revised to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
| CG61970+ | CG61977 – outdated name in heading corrected |
| CG62750+ | CG62752 – Capital Gains Technical Group substituted for previous reference to Capital Gains in Solihull in the heading |
| CG68250+ | CG68251 and CG68280 – headings revised to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
| CG68450+ | CG68461 and CG68466
– headings revised to reflect the fact that Shares Valuation
have changed their name to Shares and Assets Valuation
CG68467 – Capital Gains Technical Group substituted for previous reference to Capital Gains in Solihull in the heading |
| CG71870+ | CG71877 – heading corrected |
| CG74500+ | CG74541, CG74542, CG74550, CG74551 and CG 74552 – Capital Gains Technical Group substituted for previous references to Capital Gains in Solihull in the headings |
| CG76550+ | CG76651 – Capital Gains Technical Group substituted for previous reference to Capital Gains in Solihull in the heading |
| CG76850+ | CG77005 and CG77007
deleted
CG77004 and CG77017 – headings revised to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation CG77018 – Capital Gains Technical Group substituted for previous reference to Capital Gains in Solihull in the heading |
| CG77800+ | CG77969 Capital Gains Technical Group substituted for previous reference to Capital Gains in Solihull in the heading |
| CGapp1+ | CG/APP1 – heading revised to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
INTRODUCTION AND COMPUTATION (CG10200+) |
|
| Minor revisions within section to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation and also to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
| CG10284 | Reference to withdrawn IHT leaflet removed and where to direct enquiries updated. |
| CG10320 | Heading of text amended to reflect the other headings for text shown on the contents page. |
| CG10321 | Heading of text amended to replace ‘Taxpayer’s Charter’ with ‘ Customer Service Standards’ |
| CG12313 | Cross reference inserted regarding the time of disposal |
| CG13850 | Reference to ‘the Board of Inland Revenue’ amended to just ‘the Board’. |
| CG14871 | PAYE, SA & NICs, Technical Team substituted for previous reference to Personal Tax (Technical), Solihull |
| CG15130 | Surplus word ‘you’ removed. |
| CG16250 | Cross references for ships etc., bloodstock etc. and moveable plant or machinery amended. |
INDIVIDUALS (CG20200+) |
|
| Minor revisions within section to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
| CG27640 | Guidance updated in September 2006 in respect of paragraph 12 of SoP D12. Final sentence of first paragraph should have been deleted then – now deleted. |
| CG28001 | Reference to a specific person within Capital Gains Technical Group removed |
PARTNERSHIPS AND CAPITAL GAINS TAX (CG27000+) |
|
| Minor revisions within section to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation and also to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
DEATH AND PERSONAL (CG30200+) |
|
| Minor revisions within section to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
| CG31990 | Minor revision to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
| CG32251 | Minor revision to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
TRUSTS AND CAPITAL GAINS TAX (CG33000+) |
|
| Minor revisions within section to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation and also to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
| CG36320 | Reference to withdrawn IHT leaflet removed |
| CG36321 | Reference to withdrawn IHT leaflet removed |
COMPANIES AND GROUPS OF COMPANIES (CG40200+) |
|
| Minor revisions within section to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
SHARES AND SECURITIES (CG50200+) |
|
| Minor revisions within section to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation and also to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
| CG52570 | Missing text inserted as well as substituting Capital Gains Technical Group for previous reference to Capital Gains in Solihull |
| CG52622 | Reference to the Capital Gains Clearance Section in Solihull updated to the Clearance & Counteraction Team, AAG (Intelligence) |
| CG53190 | Statutory reference corrected |
| CG59526 | Missing text reinserted plus minor revision to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
RELIEFS (CG60200+) |
|
| Minor revisions within section to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation and also to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
| CG60643 | Text amended to address concerns over infelicitous wording |
| CG61977 | Missing part of first sentence replaced |
| CG65934 | Updated to include a reference to TCGA92/SCHA1/PARA22 |
| CG66648 | Reference to withdrawn leaflet IR178 removed and replaced with the appropriate HMRC webpage address |
BUSINESSES (CG67990+) |
|
| Minor revisions within section to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation and also to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
| CG68170 | PAYE, SA & NICs, Technical Team substituted for previous reference to Personal Tax (Technical), Solihull |
LAND (CG70200+) |
|
| Minor revisions within section to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull | |
| CG71877 | Heading amended |
| CG75820 | Minor revision to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
CHATTELS AND OTHER ASSETS (CG76500+) |
|
| Minor revisions within section to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation, to delete references to the Heritage Section and to the Capital Taxes Office, and to substitute Capital Gains Technical Group for previous references to Capital Gains in Solihull. | |
| CG77003 | Cross reference amended |
| CG77004 | Guidance updated in regard to the referral points within Shares and Assets Valuation |
| CG77005 | Guidance deleted as covered in CG77004 |
| CG77006 | Guidance updated following the deletion of CG77005 |
| CG77007 | Guidance deleted as covered in CG77004 |
| CG77008 | Cross reference amended |
| CG77845 | Capital Gains Technical Group substituted for previous references to Capital Gains in Solihull and missing text re-inserted. |
| APPENDICES (CGAPP1+) | |
| CG/APP1 | Minor revision to reflect the fact that Shares Valuation have changed their name to Shares and Assets Valuation |
| CG/APP4 | Reference to withdrawn IHT leaflets removed and a note on where to find the Customer Guide to IHT inserted. |
| CG/APP6 | Contact name and number updated in the report, linked to from Appendix 6 |
