CG63200+ - CAPITAL GAINS MANUAL: Contents

RELIEFS

Retirement relief

Introduction

CG63200Retirement relief: scope and layout of instructions
CG63201Retirement relief: scope and layout of instructions
CG63202Retirement relief: Phasing out of retirement relief
CG63203Retirement relief: scope and layout of instructions
CG63210Retirement relief: District responsible
CG63211Retirement relief: broad outline
CG63212Retirement relief: Broad outline
CG63213Retirement relief: broad outline
CG63220Retirement relief: dealing with
CG63221Retirement relief: Chart 1
CG63222Retirement relief: Chart 2
CG63223Retirement relief: Chart 3
CG63224Retirement relief: Chart 4
CG63230Retirement relief: disposals eligible for relief
CG63231Retirement relief: disposals eligible for relief
CG63232Retirement relief: disposals eligible for relief
CG63240Retirement relief: qualifying period
CG63241Retirement relief: qualifying period
CG63242Retirement relief: qualifying period
CG63250Retirement relief: meaning of business
CG63251Retirement relief: meaning of business
CG63252Retirement relief: furnished holiday lettings
CG63253Retirement relief: business other than a trade etc
CG63260Retirement relief: chargeable business asset
CG63261Retirement relief: chargeable business asset
CG63262Retirement relief: chargeable business asset
CG63263Retirement relief: chargeable asset
CG63270Retirement relief: claims to relief
CG63271Retirement relief: claims to relief
CG63272Retirement relief: claims to relief
CG63273Retirement relief: formal refusal of claim
CG63274Retirement relief: formal refusal of claim
CG63280Retirement relief: husbands and wives
CG63290Retirement relief: date of disposal
CG63291Retirement relief: date of disposal
CG63295Retirement relief: calculation of relief unnecessary
CG63296Retirement relief: Category 1 cases
CG63297Retirement relief: Category 2 cases
CG63300Retirement relief: interaction with other reliefs
CG63310Retirement relief: permanent note