CG26030 - Arrival in and departure from the UK: establishing the correct time when a gain arises: conditional contracts
Cases have been seen where it is claimed that the date of disposal for capital gains purposes does not occur until the satisfaction of a condition written into the terms of the agreement for sale. To decide whether a condition is such as to make a contract conditional within the terms of TCGA92/S28(2) can be difficult. You will need to consider the full facts of the case in the context of contract law. »Ê¹ÚÌåÓýappre is guidance on dates of disposal and conditional contracts at CG14250+ and CG14270+.