CG30500+ - CAPITAL GAINS MANUAL: Contents

DEATH AND PERSONAL REPRESENTATIVES

Personal representatives and their liabilities

CG30500 Personal representatives
CG30520 Personal representatives: changes: single continuing body for CGT
CG30540 Personal representatives: computing gains: normal rules apply
CG30550 Personal representatives: solicitors expenses: England: Wales: N Ireland
CG30551 Personal representatives: solicitors expenses: Scotland
CG30560 Personal representatives: incidental expenses
CG30561 Personal representatives: incidental expenses
CG30570 Personal representatives: incidental expenses: England: Wales: N Ireland
CG30571 Personal representatives: incidental expenses: cost of establishing title
CG30572 Personal representatives: incidental expenses: cost of establishing title
CG30573 Personal representatives: incidental expenses: commission on disposals
CG30580 Personal representatives: incidental expenses: Scotland: scale deductions
CG30581 Personal representatives: incidental expenses: Scotland: scale deductions
CG30582 Personal representatives: solicitors expenses: Richards case
CG30590 Personal representatives: solicitors expenses: deductions
CG30591 Personal representatives: solicitors expenses: deductions
CG30600 Personal representatives: annual exempt amount
CG30601 Personal representatives: annual exempt amount
CG30610 Personal representatives: rates of charge
CG30620 Personal representatives: who to assess
CG30621 Personal representatives: who to assess: residence effects
CG30622 Personal representatives: who to assess: residence effects
CG30623 Personal representatives: who to assess: residence effects
CG30624 Personal representatives: who to assess: residence effects
CG30625 Personal representatives: who to assess: residence effects
CG30640 Personal representatives: assessing gains: Example 1
CG30641 Personal representatives: assessing gains: Example 2
CG30650 Personal representatives: residence/domicile status
CG30651 Personal representatives: deceased not resident/not ordinarily resident
CG30660 Personal representatives: remittance basis not in administration period
CG30670 Personal representatives: special personal representatives
CG30671 Personal representatives: special personal representatives