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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
    3. CG12700C

    CG13120P - Introduction and computation: occasions of charge: assets lost/destroyed/negligible value - contents

    INTRODUCTION AND COMPUTATION

    Occasions of charge

    Assets lost, destroyed or of negligible value

    1. CG13120
      Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: introduction
    2. CG13125
      Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: negligible value
    3. CG13130
      Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: date of deemed disposal/reacquisition
    4. CG13137
      occasions of charge: assets lost/destroyed/negligible value: Buildings and Structures
    5. CG13140
      Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: quoted shares
    6. CG13145
      unquoted shares
    7. CG13150
      practical considerations
    8. CG13155
      Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: involuntary transfers
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