CG62565+ - CAPITAL GAINS MANUAL: Contents

RELIEFS

Reinvestment relief

What is a qualifying trade?

CG62565Reinvestment relief: qualifying investment: TCGA92 S164I/TCGA92 S164J
CG62566Reinvestment relief: qualifying investment: meaning of trade
CG62567Reinvestment relief: qualifying investment: research and development
CG62568Reinvestment relief: qualifying investment: research and development
CG62570Reinvestment relief: qualifying investment: Excluded trades
CG62571Reinvestment relief: qualifying investment: substantial part
CG62572Reinvestment relief: Property development and farming
CG62573Reinvestment relief: Property development/dealing in land
CG62574Reinvestment relief: qualifying investment: commodities
CG62575Reinvestment relief: Receipt of royalties or licence fees
CG62578Reinvestment relief: qualifying : wholesale/retail distribution
CG62579Reinvestment relief: qualifying investment: ordinary trades
CG62580Reinvestment relief: qualifying investment: ordinary trade
CG62581Reinvestment relief: qualifying investment: ordinary trade
CG62582Reinvestment relief: qualifying investment: ordinary trade: exclusion
CG62588Reinvestment relief: qualifying investment: waivers of exclusions
CG62589Reinvestment relief: qualifying investment: film production companies
CG62590Reinvestment relief: qualifying investment: research/development
CG62591Reinvestment relief: qualifying investment: ship chartering
CG62595Reinvestment relief: controlling interest in trade
CG62635Reinvestment relief: qualifying investment: BES/EIS shares ineligible