C3.1901 Other CGT Reliefs—Introduction

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Commentary

Capital gains tax

For updates affecting this Division please see Part C0 Updates

Other CGT reliefs

C3.1901 Other CGT reliefs—introduction

Gains on the

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

E6.324H Nominated income and gains and the ordering rules

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

C3.1706 PPR relief where there is job-related accommodation

E6.102K Statutory residence test—the definition of a 'home'

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C3.1901 Other CGT reliefs—introduction

Capital gains tax

Other CGT reliefs

C3.1901 Other CGT reliefs—introduction

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

D7.1140 Methods of leaving the REIT regime

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

E6.324H Nominated income and gains and the ordering rules

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

C3.1706 PPR relief where there is job-related accommodation

E6.102K Statutory residence test—the definition of a 'home'

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C3.1901 Other CGT reliefs—introduction

Capital gains tax

Other CGT reliefs

C3.1901 Other CGT reliefs—introduction

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