CG71100+ - CAPITAL GAINS MANUAL: Contents

LAND

Leases

Disposal of a lease

CG71100Leases: disposal: introduction
CG71101Leases: disposal: introduction
CG71102Leases: disposal: introduction
CG71103Leases: disposal: introduction
CG71104Leases: disposal: introduction
CG71105Leases: disposal: introduction
CG71106Leases: disposal: introduction
CG71120Leases: disposal: assignment or surrender of long lease
CG71140Leases: disposal: short leases: introduction
CG71141Short leases: disposal: allowable expenditure
CG71142Short leases: disposal: allowable expenditure
CG71143Short leases: disposal: allowable expenditure
CG71144Short leases: disposal: allowable cost of acquisition
CG71145Short leases: disposal: allowable cost of acquisition
CG71146Short leases: disposal: allowable cost of acquisition: example
CG71147Short leases: disposal: enhancement expenditure
CG71148Short leases: disposal: allowable enhancement expenditure: example
CG71160Short leases: disposal: `period of ownership'
CG71161Short leases: disposal: `period of ownership': example
CG71162Short leases: disposal: indexation allowance
CG71163Short leases: disposal: wasting of allowable expenditure: part-years
CG71164Short leases: disposal: example
CG71170Short leases: disposal: lease subject to sub-lease not at rack rent
CG71171Short leases: disposal: lease subject to sub-lease not at rack rent
CG71172Short leases: disposal: lease subject to sub-lease not at rack rent
CG71173Short leases: disposal: lease subject to sub-lease not at rack rent
CG71174Short leases: disposal: example
CG71175Short leases: disposal: cases within CG71170-CG71172: procedure
CG71180Short leases: disposal: interaction with capital allowances
CG71181Short leases: disposal: interaction with capital allowances: example
CG71190Short leases: disposal of lease wasting asset at 6/4/65
CG71191Short leases: disposal of lease wasting asset at 6/4/65
CG71192Short leases: disposal of lease wasting asset at 6/4/65
CG71193Short leases: disposal of lease wasting asset at 6/4/65: example
CG71200Short leases: disposal: relief given under ICTA88 S87
CG71201Short leases: disposal: relief given under ICTA88 S87
CG71202Short leases: disposal: relief given under ICTA88 S87: example
CG71210Short leases: assignment of short lease granted at under value
CG71211Short leases: assignment of short lease granted at under value
CG71230Leases: disposal: surrender of a lease: introduction
CG71231Leases: disposal: surrender of a lease: introduction
CG71232Leases: disposal: surrender of a lease: introduction
CG71233Leases: disposal: surrender of a lease: introduction
CG71240Leases: disposal: extension of lease: ESC D39
CG71241Leases: disposal: extension of lease: ESC D39
CG71242Leases: disposal: extension of lease: ESC D39
CG71243Leases: disposal of lease: following application of ESC D39
CG71244Leases: disposal of lease: following application of ESC D39
CG71245Leases: surrender or termination of a lease: example: ESC D39
CG71260Leases: consideration for surrender of: release from certain obligations
CG71261Leases: consideration for surrender of: release from certain obligations
CG71262Leases: sum paid by landlord to procure surrender of lease
CG71263Leases: sum paid by landlord to procure surrender of lease
CG71264Leases: sum paid by landlord to procure surrender of lease
CG71265Leases: sum paid by tenant to surrender or assign lease
CG71280Leases: capital sum received by landlord for accepting surrender of lease
CG71281Leases: capital sum received by landlord for accepting surrender of lease
CG71282Leases: capital sum received by landlord for accepting surrender of lease
CG71300Leases: termination of lease: general
CG71301Leases: termination of lease: general
CG71302Leases: termination of lease: general
CG71303Leases: termination of lease: general
CG71304Leases: termination of lease: general

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