C3.1908 CGT No Gain/No Loss Disposals

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Commentary

Capital gains tax

Various other types of disposals are deemed to give rise to neither a gain nor a loss, as follows:

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•�� disposals between spouses or civil partners¹ (see C1.202)
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•�� deemed disposals of settled property which reverts to the

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D6.503 International movement of capital—reportable transactions and events

I7.333A Companies and replacement APR property

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

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C3.1908 CGT no gain/no loss disposals

Capital gains tax

D6.503 International movement of capital—reportable transactions and events

I7.333A Companies and replacement APR property

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

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

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

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

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

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C3.1908 CGT no gain/no loss disposals

Capital gains tax

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