CGapp1+ - CAPITAL GAINS MANUAL: Contents

CG/APP1

Abbreviations used by Shares and Assets Valuation

CG/APP2

Relief from IHT & CGT: recipient bodies (CG73300+ & CG67030+). Obsolete - see CG66641

CG/APP3

Time apportionment factors

CG/APP4

Inheritance Tax

CG/APP5

Allowable expenditure agreement for estates and trusts obsolete. See SP02/04, CG33524

CG/APP7

Reinvestment relief: qualifying tests for the company

CG/APP8

HMRC guidance on avoidance through the creation and use of capital losses by companies

CG/APP9

Capital Gains Tax: avoidance through the creation and use of capital losses

CG/APP10

Interim guidance on Share Identification for CGT following FA 2008 changes