CG17895+ - CAPITAL GAINS MANUAL: Contents
INTRODUCTION AND COMPUTATION
Taper relief
Taper relief does not apply to disposals before 6 April 1998 or after 6 April 2008
Taper relief: chargeable gains are tapered. |
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Taper relief: key terms. |
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Taper relief: qualifying holding period. |
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Taper relief: business asset. |
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Taper relief: office responsible. |
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Taper relief: qualifying holding period. |
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Taper relief: qualifying holding period: bonus year. |
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Taper relief: qualifying holding period: examples. |
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Taper relief: qualifying holding period: how relief is given. |
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Taper relief: table. |
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Taper relief: qualifying holding period: assets transferred between spouses or between civil partners. |
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Taper relief: qualifying holding period: no gain/loss rules |
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Taper relief: qualifying holding period: assets acquired under an option. |
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Taper relief: qualifying holding period: assets derived from other assets. |
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Taper relief: qualifying holding period: share reorganisations. |
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Taper relief: qualifying holding period: postponed gains. |
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Taper relief: qualifying holding period: roll-over reliefs. |
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Taper relief: qualifying holding period: foreign assets. |
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Taper relief: qualifying holding period: assets acquired in reconstruction. |
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Taper relief: anti-avoidance rules. |
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Taper relief: anti-avoidance rules: Freezing - limited exposure. |
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Taper relief: anti-avoidance rules: example. |
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Taper relief: anti-avoidance rules: enveloping - changes of activity. |
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Taper relief: anti-avoidance rules: example. |
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Taper relief: anti-avoidance rules - periods of inactivity. |
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Taper relief: anti-avoidance rules - periods of inactivity - relevant period of ownership. |
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Taper relief: anti-avoidance rules - periods of inactivity - requirement to be close. |
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Taper relief: anti-avoidance rules - periods of inactivity - company reconstructions and reorganisations. |
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Taper relief: anti-avoidance rules - periods of inactivity - the bonus year. |
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Taper relief: anti-avoidance rules - periods of inactivity - the meaning of active. |
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Taper relief: anti-avoidance rules - periods of inactivity - further situations where a company is active - holding companies and joint venture companies. |
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Taper relief: anti-avoidance rules - periods of inactivity - certain activities insufficient to make a company active. |
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Taper relief: anti-avoidance rules - periods of inactivity - meaning of insignificant. |
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Taper relief: anti-avoidance rules - periods of inactivity - meaning of business. |
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Taper relief: anti-avoidance rules - periods of inactivity - debentures treated as securities. |
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Taper relief: anti-avoidance rules: value shifting. |
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Taper relief: anti-avoidance rules: example. |
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Taper relief: relevant period of ownership: introduction. |
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Taper relief: relevant period of ownership: excluded periods. |
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Taper relief: relevant period of ownership: bonus year. |
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Taper relief: relevant period of ownership: examples. |
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Taper relief: business asset: introduction. |
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Taper relief: business asset: shares/securities as business assets. |
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Taper relief: business asset: conditions to be met. |
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Taper relief: business asset: individuals. |
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Taper relief: business asset: trustees. |
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Taper relief: business asset: personal representatives. |
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Taper relief: business asset: disposals by individuals acquiring as legatees. |
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Taper relief: business asset: assets other than shares. |
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Taper relief: business asset: individuals. |
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Taper relief: business asset: trustees. |
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Taper relief: business asset: personal representatives. |
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Taper relief: business asset: disposals by individuals acquiring as legatees. |
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Taper relief: business asset: the receipt of rent. |
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Taper relief: business asset: lloyd's ancillary trust funds. |
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Taper relief: business asset: derived from other asset. |
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Taper relief: business asset: transfer between spouses or between civil partners and business use. |
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Taper relief: business asset: shares - transfers between spouses or between civil partners. |
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Taper relief: business asset: property settled by a company. |
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Taper relief: business asset: non-business taper to override business asset taper. |
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Taper relief: business asset: qualifying companies. |
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Taper relief: business asset: trustees of a settlement. |
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Taper relief: business asset: personal representatives. |
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Taper relief: business asset: voting rights. |
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Taper relief: Trading company: shares in joint venture companies. |
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Taper relief: joint venture enterprises - relevant connection. |
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Taper relief: Trading company and holding company of a trading group. |
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: Taper relief: Trading company and holding company of a trading group - periods from 17 April 2002. |
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Taper relief: business asset: definitions. |
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Taper relief: trading company and holding company of a trading group - periods from 17 April 2002. |
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Taper relief: Trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "wholly. |
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Taper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "purpose. |
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Taper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "trading group. |
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Taper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "capable of having no substantial effect. |
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Taper relief: trading company and holding company of a trading group - periods before 17 April 2002 - meaning of "holding company of a trading group. |
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Taper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of "in the course of, or for the purposes of, a trade. |
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Taper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of preparing to carry on a trade. |
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Taper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of "acquiring or starting to carry on a trade, or acquiring shares in a trading company”. |
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Taper relief: trading company and holding company of a trading group - periods from 17 April 2002 - meaning of "as soon as is reasonably practicable in the circumstances”. |
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Taper relief: trading company and holding company of a trading group - shares and other assets held otherwise than as investments. |
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Taper relief: trading company and holding company of a trading group - investments in joint venture companies. |
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Taper relief: trading company and holding company of a trading group - surplus trading property. |
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Taper relief: trading company and holding company of a trading group - the meaning of "substantial”. |
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Taper relief: trading company and holding company of a trading group - investments in shares under the Corporate Venturing Scheme (CVS). |
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Taper relief: trading company and holding company of a trading group - applications for a ruling on the status of a company. |
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Taper relief: business asset: devote substantially the whole of his time. |
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Taper relief: material interest. |
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Taper relief: business asset: periods of non-business use. |
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Taper relief: business asset: mixed use of an asset. |
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Taper relief: part disposals out of mixed-use assets - apportionment of gain. |
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Taper relief: business asset: periods of variable mixed use. |
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Taper relief: business asset: different proportions of mixed use. |
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Taper relief: assets qualifying as business assets for only part of the relevant period of ownership. |
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Taper relief: assets qualifying as business assets for only part of the relevant period of ownership - interaction with ESC/C16. |
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Taper relief: Apportionment table where assets become business assets from 6 April 2000. |
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Taper relief: trusts and beneficiaries: eligible beneficiaries. |
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Taper relief: trusts and beneficiaries: settlements. |
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Taper relief: trusts and beneficiaries: non-qualifying beneficiaries. |
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Taper relief: trusts and beneficiaries: exclusion from business asset period. |
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Taper relief: losses and annual exempt amount: losses not tapered. |
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Taper relief: losses and annual exempt amount: relieved in the most beneficial way. |
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Taper relief: losses and annual exempt amount: interaction. |
