CG Manual - Recent changes to this guidance
Below are details of the amendments that were published on 30
October 2007 (see the
update index for all updates).
| Section | Title and details of update |
| CONTENTS | |
| CG33000c | Change made to reflect guidance paragraphs added |
| CG36320+ | Minor change to heading |
| CG36525+ | New contents page to reflect guidance paragraphs added |
| CG43500+ | Change made to reflect guidance paragraphs deleted |
| INTRODUCTION AND COMPUTATION (CG10200+) | |
| CG16603 | Amended to reflect the withdrawal of leaflet CGT1 and its replacement with online guidance. |
| CG16611 | Amended to reflect the withdrawal of leaflet CGT1 and its replacement with online guidance. |
| CG17964 | Amended to reflect the withdrawal of leaflet CGT1 and its replacement with online guidance. |
| INDIVIDUALS (CG20200+) | |
| CG20700 | Minor change in phraseology |
| TRUSTS AND CAPITAL GAINS TAX (CG33000+) | |
| CG36525 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36526 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36527 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36528 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36529 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36530 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36531 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36532 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36533 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36540 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36541 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36542 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36543 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36544 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36545 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36546 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36547 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36548 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36549 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36550 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36551 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| CG36552 | Guidance relating to trusts on the interaction between CGT (in particular hold-over relief) and IHT covering the position both before and after FA2006 |
| COMPANIES AND GROUPS OF COMPANIES (CG40200+) | |
| CG43500 and CG43502 | Revised to clarify the treatment of capital contributions to companies to reflect the decision in the Special Commissioners case of The Trustees of the F. D. Fenston Will Trusts v HMRC (SpC589/07). |
| CG43503 to CG43505 | Guidance paragraphs deleted |
| CG44151 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG45554 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG45714 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG45715 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| SHARES AND SECURITIES (CG50200+) | |
| CG52505 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52570 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52578 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52622 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52632 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52634 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52637 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52645 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52646 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52664 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52685 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52762 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52765 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52766 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52805 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52812 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG52813 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| CG53006 | Minor change to wording and reference to Tax Bulletin replaced with reference to HMRC Brief |
| CG56306 | Amended to reflect the withdrawal of leaflet CGT1 and its replacement with online guidance. |
| CG56940 | Following an internal re-organisation, reference to the Clearance & Counteraction Team, AAG (Intelligence) changed to the Clearance & Counteraction Team, Anti-Avoidance Group. |
| BUSINESSES (CG67990+) | |
| CG68960 | Reference to obsolete cross reference deleted |
| APPENDICES (CGAPP1+) | |
| CG/APP6 | Form which is linked to from here updated regarding change of address |
