CG66500+ - CAPITAL GAINS MANUAL: Contents


RELIEFS

Capital Gains Tax and gifts

Assessments and payment of tax

CG66500  Gifts: whom you assess: recovery of tax from the donee
CG66501 Gifts: whom you assess: time limits
CG66502 Gifts: whom you assess: amending the donor's assessment
CG66503 Gifts: whom you assess: making the donee's assessment
CG66510 Gifts: who you assess: example
CG66520 Gifts: instalments: introduction
CG66530 Gifts: when instalments can be claimed
CG66531 Gifts: instalments: rules for payment
CG66532 Gifts: Instalments and hold-over relief
CG66533 Gifts: instalments: liaison with Collector
CG66540 Gifts: instalments: sale by donee
CG66541 Gifts: instalments: withdrawing payments by instalments
CG66542 Gifts: instalments: what to do in such cases
CG66543 Gifts: instalments: responsible office dealing with the donee
CG66544 Gifts: instalments: responsible office dealing with the donor