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Home / Simons-Taxes / Capital gains tax / Part C2 Computation of chargeable gains / Division C2.1 Disposal consideration

Division C2.1 Disposal consideration

Capital gains tax

Division C2.1 Disposal consideration

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C2.101 Disposal consideration for capital gains鈥攐verview

C2.101A Consideration in money's worth

C2.102 Amounts excluded from disposal consideration

C2.103 Disposal consideration on assets qualifying for capital allowances

C2.106 Deferred and contingent consideration on disposals

C2.107 Unascertainable deferred consideration

C2.107A Deferred unascertainable consideration鈥攅lection for treatment of loss

C2.107B Apportioned disposal consideration

C2.108 Contingent liabilities

C2.109 The market value rule

C2.110 Connected persons and market value rule

C2.113 Connected party disposal subject to restrictions

C2.114 Connected party disposals and linked transactions

C2.115 Value shifting鈥攄eemed disposals at market value

C2.116 Value shifting鈥攖he tax-free benefits rules

C2.120 The open market principle

C2.121 Market value鈥攊nteraction with inheritance tax

C2.122 Market value鈥攓uoted shares and securities

C2.123 Market value鈥攗nit trust holdings

C2.123A Market value of unquoted shares鈥攐verview

C2.124 Market value鈥攗nquoted shares and information available

C2.124A Market value鈥攗nquoted shares restrictions and rights

C2.126 Asset valuation鈥擧MRC procedure

C2.128 Destinations for rewritten material

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