CG13130 - Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: date of deemed disposal/reacquisition
Date of deemed听诲颈蝉辫辞蝉补濒/谤别补肠辩耻颈蝉颈迟颈辞苍听
The decision in鈥�听Williams (H.M. Inspector of Taxes) v Bullivant听[1983] established the general rule that the date of the deemed disposal and reacquisition is the date of the claim. Any resulting loss thus arises at the date of the claim. The date of the claim is the date on which the claim is received by HMRC.听
听explains the timing of the disposal and reacquisition of the asset and the conditions required听to claim an earlier time. 听