CG77800+ - CAPITAL GAINS MANUAL: Contents

CHATTELS AND OTHER ASSETS

European matters

Quotas

CG77800Europe: quotas: what this Section is about
CG77820Europe: milk quota: introduction
CG77821Europe: milk quota: a capital asset
CG77822Europe: milk quota: a separate asset
CG77823Europe: milk quota: selling or leasing quota
CG77824Europe: milk quota: Cottle v Coldicott
CG77825Europe: milk quota: layout of this guidance
CG77826Europe: milk quota: the legislative background: the types
CG77827Europe: milk quota: the legislative background: the
CG77828Europe: milk quota: the legislative background: EC
CG77829Europe: milk quota: the legislative background: EC
CG77830Europe: milk quota: the legislative background: Definitions
CG77831Europe: milk quota: the legislative background: The rate of
CG77832Europe: milk quota: the legislative background: transfers
CG77833Europe: milk quota: the legislative background: EC Regulati
CG77834Europe: milk quota: the legislative background: UK
CG77835Europe: milk quota: the legislative background: EC Regulati
CG77836Europe: milk quota: the legislative background: UK Agricult
CG77837Europe: milk quota: the legislative background: UK
CG77838Europe: milk quota: the legislative background: EC
CG77839Europe: milk quota: the legislative background: UK
CG77840Europe: milk quota: the legislative background: EC
CG77841Europe: milk quota: the legislative background: EC
CG77842Europe: milk quota: the legislative background: UK
CG77843Europe: milk quota: the legislative background: A summary
CG77845Europe: milk quota: the case law: the European Court
CG77846Europe: milk quota: the case law: The Wachauf case
CG77847Europe: milk quota: the case law: the Von Deetzen case
CG77848Europe: milk quota: the case law: Faulks v Faulks
CG77849Europe: milk quota: the case law: what the case was about
CG77850Europe: milk quota: the case law: the question
CG77851Europe: milk quota: the case law: Distinguished from Cottle
CG77852Europe: milk quota: the case law: The case law
CG77853Europe: milk quota: the case law: the Bostock case
CG77854Europe: milk quota: the case law: The cottle case
CG77855Europe: milk quota: the case law: the facts
CG77856Europe: milk quota: the case law: comment on the facts
CG77857Europe: milk quota: the case law: the questions
CG77858Europe: milk quota: the case law: the decision
CG77859Europe: milk quota: the case law: comments on decision
CG77860Europe: milk quota: the case law: the CGT consequences
CG77862Europe: milk quota: disposals of quota: introduction
CG77863Europe: milk quota: outgoers schemes: background
CG77864Europe: milk quota: outgoers schemes: Compensation payable
CG77865Europe: milk quota: outgoers schemes
CG77866Europe: milk quota: outgoers schemes: compensation: loss of profits
CG77867Europe: milk quota: outgoers schemes: Compensation:
CG77880Europe: milk quota: Sales of quota: introduction
CG77881Europe: milk quota: Sales of quota: sales to other
CG77882Europe: milk quota: Sales of quota: the mechanics of
CG77883Europe: milk quota: Sales of quota: Notification of transfer
CG77884Europe: milk quota: Sales of quota: Ineffective transfers
CG77885Europe: milk quota: Sales of quota: Landlords and tenants
CG77886Europe: milk quota: Sales of quota: The CGT charge
CG77887Europe: milk quota: Sales of quota: Acquisition costs etc
CG77888Europe: milk quota: Sales of quota: The 1994 changes
CG77890Europe: milk quota: Sales of quota: Landlord's consent
CG77891Europe: milk quota: Sales of quota: Restrictions on
CG77893Europe: milk quota: Acquisition costs etc.: Terms used
CG77894Europe: milk quota: Acquisition costs etc.: Mixed partnerships
CG77895Europe: milk quota: Acquisition costs etc.: Partnership assets
CG77896Europe: milk quota: Acquisition costs etc.: Allocated quota: 1984
CG77897Europe: milk quota: Acquisition costs etc.: Purchased quota: 1984 - 1998
CG77898Europe: milk quota: Acquisition costs etc.: Purchased quota: 1998 -
CG77899Europe: milk quota: Acquisition costs etc.: Mixed quota: 1984 -
CG77900Europe: milk quota: Quota as a fungible asset: Introduction
CG77901Europe: milk quota: Quota as a fungible asset: A fungible asset
CG77902Europe: milk quota: Quota as a fungible asset: The identification rules
CG77903Europe: milk quota: Quota as a fungible asset: Quota allocated on 1 April 1984
CG77904Europe: milk quota: Quota as a fungible asset: Quota purchased between 1 April 1984 & 5 April 1998
CG77905Europe: milk quota: Quota as a fungible asset: Quota disposed of between 1 April 1984 and 5 April 1998
CG77906Europe: milk quota: Quota as a fungible asset: Quota acquired on or after 6 April 1998
CG77907Europe: milk quota: Quota as a fungible asset: - individual producers
CG77908Europe: milk quota: Quota as a fungible asset: - corporate producers
CG77909Europe: milk quota: Quota as a fungible asset: Quota disposed of on or after 6 April 1998
CG77910Europe: milk quota: Quota as a fungible asset: - individual producers
CG77911Europe: milk quota: Quota as a fungible asset: - corporate producers
CG77912Europe: milk quota: Quota as a fungible asset: Indexation allowance
CG77913Europe: milk quota: Quota as a fungible asset: - individual producers: disposals on or after 1 April 1984 and up to 5 April 1998
CG77914Europe: milk quota: Quota as a fungible asset: - individual producers: disposals on or after 6 April 1998
CG77915Europe: milk quota: Quota as a fungible asset: - corporate producers: disposals on or after 1 April 1984
CG77916Europe: milk quota: Quota as a fungible asset: Taper relief
CG77917Europe: milk quota: Quota as a fungible asset: - A business asset
CG77918Europe: milk quota: Quota as a fungible asset: - The bonus year
CG77919Europe: milk quota: Quota as a fungible asset: The holding period
CG77920Europe: milk quota: Compensation for cuts in quota: introduction
CG77921Europe: milk quota: Compensation for cuts in quota: Tax
CG77922Europe: milk quota: Compensation for cuts in quota:
CG77923Europe: milk quota: Compensation for cuts in quota: Cuts
CG77924Europe: milk quota: Compensation for cuts in quota: Cut in
CG77925Europe: milk quota: Compensation for cuts in quota:
CG77940Europe: milk quota: miscellaneous points: not wasting asset
CG77941Europe: milk quota: Miscellaneous points: Partnerships
CG77942Europe: milk quota: Miscellaneous points: Tenant
CG77943Europe: milk quota: miscellaneous points: agreed compensation
CG77944Europe: milk quota: tenant farmers: termination of tenancy
CG77945Europe: milk quota: Miscellaneous points: Statutory
CG77946Europe: milk quota: Miscellaneous points: Valuation
CG77960Europe: quotas: potato quota: introduction
CG77961Europe: quotas: potato quota: background
CG77962Europe: quotas: potato quota: CGT liability
CG77963Europe: potato quota: quota allocated before 31/3/82
CG77964Europe: potato quota: quota allocated 31/3/82+
CG77965Europe: potato quota: valuations of quota
CG77965aEurope: potato quota
CG77966Europe: potato quota: value at 31 March 1982
CG77967Europe: potato quota: unagreed valuations
CG77968Europe: potato quota: report by the DV
CG77969Europe: potato quota: report to Capital Gains Technical Group
CG77970Europe: potato quota: expert evidence
CG77972Europe: potato quota: abolition of the PMB
CG77975Europe: potato quota: negligible value claims
CG77976Europe: potato quota: reference to the DV
CG77980Europe: quotas: roll-over relief: milk quota
CG77981Europe: quotas: roll-over relief: potato quota
CG77982Europe: quotas: roll-over relief: ewe and suckler cow premium quotas
CG77983Europe: quotas: roll-over relief: Fish quota
CG77999Europe: quotas: roll-over relief: Other quotas


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