CG Manual - Recent changes to this guidance
Below are details of the amendments that were published on 29 February 2008 (see the update index for all updates).
| Section | Title and details of update |
| CONTENTS | |
| CG12000+ | Name of tax case corrected at CG12019, CG12019a, CG12019b, CG12019c and CG12019d |
| CG15800+ | New guidance paragraph added at CG15835 |
| CG45550+ | Title to CG45601 extended |
| CG30210+ | Guidance paragraph CG30220 deleted |
| CG52700+ | Titles within the index corrected to agree with the titles on the individual pages |
| CG78749+ | Titles of CG78850 and CG78851 amended to correctly reflect the text of those paragraphs |
| CGapp1+ | New appendix added as appendix 9 |
| INTRODUCTION AND COMPUTATION (CG10200+) | |
| CG10285 | Contact details amended |
| CG13260 | References to ‘Special Investigations Section’ changed to ‘Anti-Avoidance Group (Investigation) |
| CG13282 | References to ‘Special Investigations Section’ changed to ‘Anti-Avoidance Group (Investigation) |
| CG15835 | New guidance following Finance Act 2007 |
| CG18020 | Table brought up to date and out of date years removed |
| INDIVIDUALS (CG20200+) | |
| CG24000 | Correction of details of the office which deals with members of Lloyd’s |
| CG24001 | Correction of details of the office which deals with members of Lloyd’s |
| CG24010 | Correction of details of the office which deals with members of Lloyd’s |
| CG24051 | Correction of details of the office which deals with members of Lloyd’s |
| CG24082 | Correction of details of the office which deals with members of Lloyd’s |
| CG24100 | Correction of details of the office which deals with members of Lloyd’s |
| DEATH AND PERSONAL (CG30200+) | |
| CG30200 | Reference to obsolete leaflet deleted and where further guidance can now be found |
| CG30220 | Guidance deleted as obsolete |
| TRUSTS AND CAPITAL GAINS TAX (CG33000+) | |
| CG33251 | Updated as to where advice should be sought from |
| COMPANIES AND GROUPS OF COMPANIES (CG40200+) | |
| CG45336 | Cross reference at end of first paragraph corrected |
| CG45601 | Clarification of handling arrangements in regard to applications for advance clearance opinion |
| CG46800 | References to ‘Special Investigations Section’ changed to ‘Anti-Avoidance Group (Investigation) |
| CG46803 | References to ‘Special Investigations Section’ changed to ‘Anti-Avoidance Group (Investigation) |
| CG46836 | References to ‘Special Investigations Section’ changed to ‘Anti-Avoidance Group (Investigation) |
| CG47035 | Updated to reflect Finance Act 2007 |
| CG47051 | Updated to reflect Finance Act 2007 |
| CG47335 | Updated to reflect Finance Act 2007 |
| CG48200 | References to ‘Special Investigations Section’ changed to ‘Anti-Avoidance Group (Investigation) |
| SHARES AND SECURITIES (CG50200+) | |
| CG53722 | Correction of details of the office which deals with members of Lloyd’s |
| BUSINESSES (CG67990+) | |
| CG68670 | Contact details amended |
| CHATTELS AND OTHER ASSETS (CG76500+) | |
| CG76748 | Contact details amended |
| CG78850 | Title amended to correctly reflect the text of the paragraph |
| CG78851 | Title amended to correctly reflect the text of the paragraph |
| APPENDICES (CGAPP1+) | |
| CG/APP9 | HMRC guidance on avoidance of tax through the creation and use of capital losses |
