CG66500+ - CAPITAL GAINS MANUAL: Contents

RELIEFS

Capital Gains Tax and gifts

Assessments and payment of tax

CG66500Gifts: whom you assess: recovery of tax from the donee
CG66501Gifts: whom you assess: time limits
CG66502Gifts: whom you assess: amending the donor's assessment
CG66503Gifts: whom you assess: making the donee's assessment
CG66510Gifts: who you assess: example
CG66520Gifts: instalments: introduction
CG66530Gifts: when instalments can be claimed
CG66531Gifts: instalments: rules for payment
CG66532Gifts: Instalments and hold-over relief
CG66533Gifts: instalments: liaison with Collector
CG66540Gifts: instalments: sale by donee
CG66541Gifts: instalments: withdrawing payments by instalments
CG66542Gifts: instalments: what to do in such cases
CG66543Gifts: instalments: Local Office dealing with the donee
CG66544Gifts: instalments: District dealing with the donor