CGapp1+ - CAPITAL GAINS MANUAL: Contents


APPENDICES


CG/APP1Abbreviations used by Shares and Assets Valuation
CG/APP2Relief from IHT & CGT: recipient bodies (CG73300+ & CG67030+)
CG/APP3Time apportionment factors
CG/APP4Inheritance Tax
CG/APP5Allowable expenditure agreement for estates and trusts
CG/APP6Reinvestment relief: statistics to report
CG/APP7Reinvestment relief: qualifying tests for the company
CG/APP8HMRC guidance on avoidance through the creation and use of capital losses by companies
CG/APP9Capital Gains Tax: avoidance through the creation and use of capital losses
CG/APP10Interim guidance on Share Identification for CGT following FA 2008 changes


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