C3.1801 Introduction To CGT Exempt Gains And Assets

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Commentary

Capital gains tax

For updates affecting this Division please see Part C0 Updates

CGT exempt gains and assets

C3.1801 Introduction to CGT exempt gains and

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I4.265 Lifetime transfers reported late

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A1.810 Limitation

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

I11.215 IHT accounts—excepted settlements

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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

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C3.1801 Introduction to CGT exempt gains and assets

Capital gains tax

CGT exempt gains and assets

C3.1801 Introduction to CGT exempt gains and

I4.265 Lifetime transfers reported late

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

A1.810 Limitation

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1118 Calculation and payment of tax due on retrospective income

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

I11.215 IHT accounts—excepted settlements

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

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

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C3.1801 Introduction to CGT exempt gains and assets

Capital gains tax

CGT exempt gains and assets

C3.1801 Introduction to CGT exempt gains and

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