CGINDEX - Index page
Topic听 |
Area听 |
Page Number听 |
1965 holding听 |
Shares & Securities听 |
|
1982 holding听 |
Shares & Securities听 |
|
1982 rebasing听 |
1982 valuation听 |
|
Accrued Income Scheme听 |
Shares & Securities听 |
|
Annual exempt amount听 |
General听 |
|
Appropriations to and from stock in trade听 |
Reliefs听 |
|
Appropriations to and from trading stock听 |
Corporate Groups听 |
|
Assets derived from other assets听 |
1982 valuation听 |
|
ATED - Annual Tax on Enveloped Dwellings - Related Gains听 |
Land听 |
|
Authorised Investment Funds (AIFs)听 |
Companies听 |
|
Authorised Unit Trusts听 |
Companies听 |
|
Avoidance - Losses of Companies听 |
Losses听 |
|
Avoidance - Losses of Individuals听 |
Losses听 |
|
Bare trusts听 |
Trusts听 |
|
Bed and breakfasting - shares听 |
Shares & Securities听 |
|
Building societies听 |
Companies听 |
|
Buildings - Negligible value and destruction听 |
Land听 |
|
Business Asset Disposal Relief听 |
Reliefs听 |
|
Business Assets Rollover Relief听 |
Reliefs听 |
|
Capital allowances听 |
1982 valuation听 |
|
Capital contributions听 |
Companies听 |
|
Capital loss anti-avoidance rule (TAAR 1)听 |
Companies听 |
|
Capital sums derived from assets听 |
General听 |
|
Cashback听 |
General听 |
|
Charge on beneficiary听 |
Non-resident Trusts听 |
|
Charge on settlor听 |
Non-resident Trusts听 |
|
Chargeable Assets听 |
General听 |
|
Chargeable Persons听 |
General听 |
|
Chargeable Persons听 |
General听 |
|
Charities听 |
Reliefs听 |
|
Chattels听 |
Chattels听 |
|
Claims and elections听 |
General听 |
|
Clogged losses听 |
General听 |
|
Commercial Woodlands听 |
Land听 |
|
Common Investment Funds听 |
Companies听 |
|
Companies & groups听 |
Companies & groups听 |
|
Company reconstructions听 |
Shares & Securities听 |
|
Company reorganisations听 |
Corporate Groups听 |
|
Compensation payments听 |
General听 |
|
Compensation to Displaced Tenants听 |
Land听 |
|
Compulsory Acquisition of Land听 |
Reliefs听 |
|
Compulsory Purchase听 |
Land听 |
|
Computations听 |
General听 |
|
Conditional contracts听 |
General听 |
|
Connected persons听 |
General听 |
|
Consideration听 |
General听 |
|
Conversion of securities听 |
Shares & Securities听 |
|
Corporate Capital Loss Restriction听 |
Losses听 |
|
Date of disposal听 |
General听 |
|
Death & Personal Representatives听 |
Life Events听 |
|
Debts听 |
Chargeable Assets听 |
|
Debts, debts on a security听 |
Shares & Securities听 |
|
Deemed Disposal听 |
Disposals听 |
|
Deemed Not a Disposal听 |
Disposals听 |
|
Deep discount securities听 |
Shares & Securities听 |
|
Deferred Consideration & Overages听 |
Land听 |
|
Definition听 |
Corporate Groups听 |
|
Definition听 |
Shares & Securities听 |
|
Degrouping听charge听 |
Corporate Groups听 |
|
Demergers听 |
Corporate Groups听 |
|
Depreciatory transactions听 |
General听 |
|
Depreciatory transactions听 |
Corporate Groups听 |
|
Destroyed assets听 |
General听 |
|
Disincorporation Relief听 |
Reliefs听 |
|
Disposals - Introduction听 |
Disposals听 |
|
Divorce and separation听 |
Life Events听 |
|
Domicile听 |
Residence & Domicile听 |
|
Dormant Asset Scheme听 |
General听 |
|
Double taxation relief听 |
General听 |
|
Double taxation relief听 |
General听 |
|
Employee Ownership Trusts听 |
Reliefs听 |
|
Employee share schemes听 |
Shares & Securities听 |
|
Employee shareholder shares听 |
Shares & Securities听 |
|
Enterprise Investment Scheme and Corporate Venturing Scheme听 |
Reliefs听 |
|
ESC-D33听 |
Capital sums derived from assets听 |
|
European Tax Merger Directive听 |
Corporate Groups听 |
|
Exchange of assets听 |
General听 |
|
Exempt Persons听 |
Chargeable Persons听 |
|
Exemptions - Introduction听 |
Chargeable Assets听 |
|
Exit charges听 |
General听 |
|
Exit charges听 |
Companies听 |
|
Extended time limits听 |
Claims and elections听 |
|
Foreign Currency听 |
Foreign Currency听 |
|
Friendly societies听 |
Companies听 |
|
Furnished听Holiday Lettings听 |
Land听 |
|
Futures听 |
Shares & Securities听 |
|
Gifts听 |
General听 |
|
Gifts听 |
Reliefs听 |
|
Gilt-edged securities听 |
Shares & Securities听 |
|
Goodwill听 |
Goodwill听 |
|
Groups听 |
Companies听 |
|
Hire purchases听 |
General听 |
|
Housing Associations听 |
Land听 |
|
Incentive payments from Financial Institutions听 |
General听 |
|
Income tax interaction听 |
General听 |
|
Income to Capital anti-avoidance rule (TAAR 3)听 |
General听 |
|
Incorporation Relief听 |
Reliefs听 |
|
Indexation听 |
General听 |
|
Indexation听 |
Corporate Groups听 |
|
Individuals听 |
Individuals听 |
|
Insolvency听 |
Companies听 |
|
Insurance & Life Assurance听 |
Insurance听 |
|
Intangible Assets听 |
Chargeable Assets听 |
|
Investment Trusts听 |
Companies听 |
|
Investors' Relief听 |
Reliefs听 |
|
Kink test听 |
1982 valuation听 |
|
Land听 |
Land听 |
|
Late claims听 |
Claims and elections听 |
|
Leases听 |
Land听 |
|
Life interests听 |
Trusts听 |
|
Limited Liability Partnerships听 |
Partnerships听 |
|
Local authorities听 |
Companies听 |
|
Local Constituency Land Rollover Relief听 |
Reliefs听 |
|
Location of Assets听 |
Situs听 |
|
Loss streaming听 |
Corporate Groups听 |
|
Losses听 |
General听 |
|
Losses on loans to traders and guarantees听 |
Reliefs听 |
|
Lost assets听 |
General听 |
|
Market value听 |
General听 |
|
Migration听 |
Companies听 |
|
Migration & exit charges听 |
General听 |
|
Mineral Leases & Royalties听 |
Land听 |
|
Mortgages听 |
General听 |
|
National Heritage听 |
Land听 |
|
Negligible value (& claims)听 |
||
No gain no loss听 |
Disposals听 |
|
No gain no loss听 |
1982 valuation听 |
|
Non-Resident Capital Gains听 |
Land听 |
|
Non-Resident Capital Gains Tax听 |
Land听 |
|
Non-resident Trusts听 |
Non-resident Trusts听 |
|
Occasions of charge听 |
General听 |
|
Oil & Gas听 |
Oil & Gas听 |
|
Open-ended Investment Companies (OEICs)听 |
Companies听 |
|
Options听 |
Chargeable Assets听 |
|
Part disposals听 |
Disposals听 |
|
Part disposals听 |
1982 valuation听 |
|
Part disposals听 |
Land听 |
|
Particular types听of company or organisation听 |
Shares & Securities听 |
|
Particular types听of transaction听 |
Shares & Securities听 |
|
Partnerships听 |
Partnerships听 |
|
Payment by instalments听 |
General听 |
|
Payment of CGT听 |
General听 |
|
Permanent establishment (foreign) of UK company听 |
Companies听 |
|
Permanent establishment (UK) of non-resident company听 |
Companies听 |
|
Post Transaction Valuation Checks听 |
Chattels听 |
|
Private Residence Relief听 |
Reliefs听 |
|
Probate valuations听 |
Valuation听 |
|
Qualifying Corporate Bonds (QCBs)听 |
Shares & Securities听 |
|
Quoted options听 |
Shares & Securities听 |
|
Rates of tax听 |
General听 |
|
Rebasing听 |
Corporate Groups听 |
|
Rebasing election听 |
1982 valuation听 |
|
Recovery of CT from shareholders听 |
Companies听 |
|
Registered societies听 |
Companies听 |
|
Relevant securities听 |
Shares & Securities听 |
|
Relief on Exchange of Joint Interests in Land听 |
Land听 |
|
Remittance basis听 |
Residence & Domicile听 |
|
Repudiation of concessional relief听 |
General听 |
|
Residence & Domicile听 |
Chargeable Persons听 |
|
Residence & Domicile听 |
Residence & Domicile听 |
|
Residence & migration听 |
Companies听 |
|
Residential Property Gains听 |
Land听 |
|
Retirement benefit schemes听 |
Reliefs听 |
|
Retirement Relief听 |
Reliefs听 |
|
Rights of action听 |
Capital sums derived from assets听 |
|
Rollover relief听 |
Corporate Groups听 |
|
Section 104 holding听 |
Shares & Securities听 |
|
Settlor benefit听 |
Trusts听 |
|
Share & Securities听 |
Chargeable Assets听 |
|
Share identification rules听 |
Shares & Securities听 |
|
Share identification rules for CGT听 |
Shares & Securities听 |
|
Share identification rules for CT听 |
Shares & Securities听 |
|
Share reorganisations听 |
Shares & Securities听 |
|
Shares & Securities听 |
Shares & Securities听 |
|
Shipping companies - Tonnage tax听 |
Companies听 |
|
Small part disposals听 |
1982 valuation听 |
|
Specific Assets听 |
Chattels听 |
|
Spouse and civil partner transfers听 |
General听 |
|
Statement of Practice D12听 |
Partnerships听 |
|
Substantial shareholdings exemption (SSE)听 |
Shares & Securities听 |
|
Taper relief听 |
General听 |
|
Temporary non-residence听 |
Residence & Domicile听 |
|
Temporary residence听 |
Residence & Domicile听 |
|
Ten day听rule听 |
Shares & Securities听 |
|
Time limits听 |
Claims and elections听 |
|
Trade Unions听 |
Reliefs听 |
|
Transfer of Shares to Share Incentive Plan听 |
Reliefs听 |
|
Transfers (no gain no loss)听 |
Corporate Groups听 |
|
Treasure听 |
Chattels听 |
|
Trusts听 |
Trusts听 |
|
UK Property Account听 |
Land听 |
|
UK Property Rich Collective Investment Vehicles听 |
Land听 |
|
Unauthorised Unit Trusts听 |
Companies听 |
|
Unit & Investment Trust听 |
Companies听 |
|
Valuation听 |
Shares & Securities听 |
|
Valuation听 |
Chattels听 |
|
Valuations听 |
Valuations听 |
|
Value shifting听 |
General听 |
|
Value shifting听 |
Corporate Groups听 |
|
Value shifting听 |
Shares & Securities听 |
|
Vaulation听 |
Land听 |
|
Venture Capital Trusts (VCTs)听 |
Companies听 |
|
Wasting Assets听 |
Chattels听 |
|