CG14480+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Computation
Consideration for disposal
| CG14480 | Consideration for disposal: introduction |
| CG14500 | Consideration for disposal: meaning of consideration |
| CG14504 | Consideration for disposal: meaning of: right to series of payments |
| CG14507 | Consideration for disposal: meaning of consideration: rent charges |
| CG14530 | Consideration for disposal: market value rule |
| CG14540 | Consideration for disposal: market value rule: not at arm's length |
| CG14541 | Consideration for disposal: market value rule: at arm's length |
| CG14542 | Consideration for disposal: market value rule: subjective intention test |
| CG14543 | Consideration for disposal: market value rule: apply to each transaction |
| CG14544 | Consideration for disposal: market value: gratuitous benefit conferred |
| CG14545 | Consideration for disposal: market value rule: objective indicators |
| CG14546 | Consideration for disposal: market value rule: subjective intention test |
| CG14547 | Consideration for disposal: market value rule: control |
| CG14548 | Consideration for disposal: market value rule: share subscriptions |
| CG14549 | Consideration for disposal: market value rule: company reorganisations |
| CG14550 | Market value rule: acquisition no disposal: disposal no acquisition |
| CG14560 | Transactions between connected persons |
| CG14561 | Transactions between connected persons: clogged losses |
| CG14562 | Transactions between connected persons: gifts into certain settlements |
| CG14565 | Transactions between connected persons: subject to right/restriction |
| CG14570 | Transactions between connected persons: limitation to operation of S18 |
| CG14580 | Connected persons |
| CG14584 | Connected persons: relatives |
| CG14590 | Connected persons: trustees |
| CG14596 | Connected persons: trustees: pension funds |
| CG14610 | Connected persons: partners |
| CG14620 | Connected persons: companies: and other companies |
| CG14622 | Connected persons: companies: 2 or more persons acting together to control |
| CG14623 | Connected persons: directors of a company |
| CG14627 | Connected persons: share disposal following asset transfer from |
| CG14650 | Assets disposed of: series of transactions: introduction |
| CG14653 | Assets disposed of: series of transactions: statutory provisions |
| CG14657 | Assets disposed of: series of transactions: portion of aggregate MV |
| CG14680 | Assets disposed of: assets acquired after series of transactions started |
| CG14700 | Assets disposed of: series of transactions: groups of companies |
| CG14701 | Assets disposed of: series of transactions: groups of companies |
| CG14702 | Assets disposed of: series of transactions: groups of companies |
| CG14710 | Assets disposed of: series of transactions: husband and wife or civil partners |
| CG14730 | Assets disposed of: series of transactions: assessments |
| CG14740 | Assets disposed of: series of transactions: approach |
| CG14770 | Assets disposed of: series of transactions: xfers at undervalue |
| CG14771 | Assets disposed of: series of transactions: apportionment |
| CG14773 | Assets disposed of: series of transactions: apportionment |
| CG14780 | Assets disposed of: Series of transactions: liaison between districts |
| CG14781 | Assets disposed of: series of transactions: just and reasonable |
| CG14782 | Assets disposed of: series of transactions: apportionment techniques |
| CG14783 | Assets disposed of: series of transactions: market value |
| CG14787 | Assets disposed of: series of transactions: problems |
| CG14790 | Assets disposed of: series of transactions: capital allowances |
| CG14795 | Assets disposed of: series of xactions: composite sale/separate contracts |
| CG14800 | Contingent liabilities: what is a contingent liability? |
| CG14802 | Contingent liabilities: what is a contingent liability? |
| CG14804 | Contingent liabilities: TCGA92 S49 |
| CG14805 | Contingent liabilities: the effect of TCGA92 S49 |
| CG14807 | Contingent liabilities: the effect of TCGA92 S49: negative consideration |
| CG14809 | Contingent liabilities: the effect of TCGA92 S49: incidental costs |
| CG14815 | Contingent liabilities: warranties and representations |
| CG14818 | Contingent liabilities: warranties/representations: share exchanges |
| CG14821 | Contingent liabilities: warranties/representations: qualifying corporate |
| CG14825 | Contingent liabilities: indemnities |
