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    1. Home
    HMRC internal manual

    Capital Gains Manual

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    14 May 2025 - See all updates
    1. Back to contents
    2. CG10200C

    CG12700C - Introduction and computation: occasions of charge: contents

    1. CG12700P
      disposal of assets: contents
    2. CG12730P
      part-disposals: contents
    3. CG12820P
      Capital receipts not treated as disposals: contents
    4. CG12860
      Hire purchase agreements
    5. CG12920
      Gifts and Capital Gains Tax: introduction
    6. CG12940P
      capital sums derived from assets: contents
    7. CG13030P
      specific types of compensation payment: contents
    8. CG13090P
      exchanges of assets: contents
    9. CG13120P
      assets lost/destroyed/negligible value: contents
    10. CG13200P
      value shifting and depreciatory transactions: contents
    11. CG13350
      Bed and breakfasting
    12. CG13400P
      migration and exit charges: contents
    13. CG13500P
      non-residents: contents
    14. CG13650P
      repudiation of concessions which defer capital gains charges: contents
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