CG15150+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Computation
Expenditure
Expenditure: introduction |
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Expenditure: introduction |
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Expenditure: introduction |
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Expenditure: introduction |
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Expenditure: introduction |
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Expenditure: no double deduction |
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Expenditure: categories of allowable expenditure |
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Expenditure: allowable: cost of acquisition or creation |
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Expenditure: allowable: cost of acquisition or creation |
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Expenditure: allowable: cost of acquisition or creation |
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Expenditure: wasting assets |
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Assets acquired for consideration due after date of acquisition |
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Expenditure: enhancement expenditure |
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Expenditure: enhancement expenditure: on the asset |
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Expenditure: enhancement expenditure: on the asset |
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Enhancement expenditure: reflected in state/nature of asset at disposal |
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Enhancement expenditure: reflected in state/nature of asset at disposal |
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Enhancement expenditure: reflected in state/nature of asset at disposal |
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Enhancement expenditure: not reflected in the asset at disposal date |
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Expenditure: enhancement expenditure: example |
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Expenditure: enhancement expenditure: demolition costs |
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Enhancement expenditure: period before newly-acquired property let |
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Expenditure: enhancement expenditure: money's worth |
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Expenditure: enhancement expenditure: money's worth |
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Expenditure: enhancement expenditure: money's worth |
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Expenditure: enhancement expenditure: money's worth |
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Enhancement expenditure: cost of acquisition/enhancement expenditure |
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Enhancement expenditure: cost of acquisition/enhancement expenditure |
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Expenditure: enhancement expenditure: assets merged, divided etc |
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Expenditure: enhancement expenditure: assets merged, divided etc |
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Expenditure: enhancement expenditure: assets merged, divided etc |
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Expenditure: enhancement expenditure: assets merged, divided etc |
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Expenditure: incidental costs of acquisition and disposal |
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Expenditure: incidental costs of acquisition and disposal |
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Expenditure: incidental costs of acquisition and disposal |
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Incidental costs of acquisition and disposal: cost of transfer/conveyance |
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Expenditure: incidental costs of acquisition and disposal: valuation costs |
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Incidental costs of acquisition and disposal: notional expenditure |
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Incidental costs: acquisition/disposal: share exchange |
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Incidental costs of acquisition/disposal: liquidator's expenditure |
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Expenditure: professional fees |
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Expenditure: professional fees |
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Expenditure: specific items: professional fees |
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Expenditure: specific items: professional fees |
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Expenditure: interest |
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Expenditure: interest charged to capital by certain companies |
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Expenditure: costs of arranging a mortgage |
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Expenditure: insurance premiums |
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Expenditure: reimbursements, grants etc out of public money |
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Expenditure: ESC D53 |
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Expenditure: ESC D53: - particular grants |
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Expenditure: reimbursements, grants etc out of public money |
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Expenditure: redemption of feu duties |
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Expenditure: higher rate tax: notional distributions by close co. |
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Expenditure: inflation |
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Expenditure: American citizens' purchase of shares |
