CG65800+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Transfer of a business to a company
The 1998 changes
| CG65800 | Transfer: business to co: The 1998 changes: Introduction |
| CG65803 | Transfer: business to co: The 1998 changes: What the changes affect |
| CG65810 | Transfer: business to co: The 1998 changes: Indexation allowance: Assets transferred: Transfers on or after 6 April 1998 |
| CG65815 | Transfer: business to co: The 1998 changes: Taper relief: Assets transferred: Transfers on or after 6 April 1998 |
| CG65820 | Transfer: business to co: The 1998 changes: Taper relief: Assets transferred: Consideration other than shares |
| CG65825 | Transfer: business to co: The 1998 changes: Taper relief: Assets transferred: Cost less than the gain |
| CG65830 | Transfer: business to co: The 1998 changes: Taper relief; Shares issued: Disposal on or after 6 April 1998 |
| CG65831 | Transfer: business to co: The 1998 changes: Taper relief; Shares issued: Delays in the issue of shares |
| CG65832 | Transfer: business to co: The 1998 changes: Taper relief; Shares issued: Business assets |
| CG65834 | Transfer: business to co: The 1998 changes: Taper relief; Shares issued: Holding period |
| CG65840 | Transfer: business to co: The 1998 changes: Fungible assets: What are these |
| CG65843 | Transfer: business to co: The 1998 changes: Fungible assets: - other assets |
| CG65860 | Transfer: business to companies: The 2002 changes: Right to elect out of S162 TCGA 1992 relief |
| CG65861 | Transfer: business to companies: The 2002 changes: Right to elect out of S162 TCGA 1992 relief: making an election under S162A TCGA 1992 |
| CG65862 | Transfer: business to companies: The 2002 changes: Right to elect out of S162 TCGA 1992 relief: transfers between husband and wife or between civil partners |
| CG65863 | Transfer: business to companies: The 2002 changes: Right to elect out of S162 TCGA 1992 relief: business owned by two or more persons |
| CG65864 | Transfer: business to companies: The 2002 changes: Right to elect out of S162 TCGA 1992 relief: reorganisation |
