Summary
HMRC is reviewing the CG Manual to ensure it provides HMRC바카라 사이트™s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn바카라 사이트™t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.
Contents
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CG10100Finding deleted or updated guidance
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CG10110About this manual
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CG10150Partial re-write of TCGA 1992
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CG10200CIntroduction and computation: contents
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CG20220CIndividuals: contents
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CG27000Cpartnerships: contents
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CG30200CDeath and Personal Representatives: Contents
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CG33000CTrusts and Capital Gains Tax: contents
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CG40200CCompanies and Groups of Companies: Contents
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CG50200CShares and Securities: contents
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CG60201CReliefs: contents
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CG68000CGoodwill and Intellectual Property Rights: contents
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CG69000CInsurance: contents
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CG70200CLand: contents
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CG76550CChattels and other assets: contents
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CGAPP1PAppendices: contents
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CGINDEXIndex page