Direct taxes
Manual | Page | Comments |
---|---|---|
Capital Gains Manual | Archived: CG59500 | Guidance on the valuation of shares and securities has been archived. |
Updated: CG52587 | The example of ‘share exchange: effect of TCGA 1992 s 135: other consideration received’ has been updated. | |
Updated: CG32260 | In the guidance on valuations at the date of death the link to further detail on the valuation of quoted shares has been updated to CG59510P. | |
Updated: CG73920 | Guidance on NRCGT disposals from 6 April 2019 has been updated to reflect FA 2020 Sch 4 legislation. | |
Updated: CG73550 | Guidance on residential property gains tax and reporting requirements has been updated to include the rules applying to companies and... |