C3.1802 CGT Annual Exempt Amount—Individuals

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Commentary

Capital gains tax

C3.1802 CGT annual exempt amount—individuals

For details of the annual

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B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

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

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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

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C3.1802 CGT annual exempt amount—individuals

Capital gains tax

C3.1802 CGT annual exempt amount—individuals

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

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

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

C2.108 Contingent liabilities

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

I5.1212 Protector of a foreign trust

C2.106 Deferred and contingent consideration on disposals

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

E3.192 CGT loss relief on disposal of EIS shares

D4.104 Company residence and the case law test

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

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C3.1802 CGT annual exempt amount—individuals

Capital gains tax

C3.1802 CGT annual exempt amount—individuals

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