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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CG10200C

CG12700C - Introduction and computation: occasions of charge: contents

  1. CG12700P
    disposal of assets: contents
  2. CG12730P
    part-disposals: contents
  3. CG12820P
    Capital receipts not treated as disposals: contents
  4. CG12860
    Hire purchase agreements
  5. CG12920
    Gifts and Capital Gains Tax: introduction
  6. CG12940P
    capital sums derived from assets: contents
  7. CG13030P
    specific types of compensation payment: contents
  8. CG13090P
    exchanges of assets: contents
  9. CG13120P
    assets lost/destroyed/negligible value: contents
  10. CG13200P
    value shifting and depreciatory transactions: contents
  11. CG13350
    Bed and breakfasting
  12. CG13400P
    migration and exit charges: contents
  13. CG13500P
    non-residents: contents
  14. CG13650P
    repudiation of concessions which defer capital gains charges: contents
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