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Home / Simons-Taxes / Capital gains tax / Part C2 Computation of chargeable gains / Division C2.12 Leases and capital gains tax

Division C2.12 Leases and capital gains tax

Capital gains tax

Division C2.12 Leases and capital gains tax

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C2.1201 Leases and capital gains tax鈥攐verview

C2.1205A Destinations for rewritten material

C2.1210 Disposal of a short lease of land鈥攚asting of expenditure

C2.1210A Disposal of a short lease of land鈥攅xceptions to wasting rules

C2.1212 Disposal of a lease鈥攅xtensions and mergers

C2.1212A Destinations for rewritten material

C2.1214A Grant of a lease鈥攐verview

C2.1215 Grant of a lease鈥攚hat is a premium?

C2.1216 Grant of a long lease out of a freehold or long lease

C2.1216A Grant of a short lease out of a freehold or long lease

C2.1217 Grant of a short sublease out of a short lease

C2.1218A Grant of a lease鈥攔everse premiums

C2.1219A Destinations for rewritten material

C2.1230A Leases鈥攕urrender of lease

C2.1231 Leases鈥攄eemed premiums

C2.1233A Destinations for rewritten material

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