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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
27 June 2025 - See all updates
  1. Back to contents
  2. CG10200C
  3. CG12700C

CG12820P - Introduction and computation: occasions of charge: Capital receipts not treated as disposals: contents

INTRODUCTION AND COMPUTATION

Occasions of charge

Capital receipts not treated as disposals

  1. CG12820
    Capital receipts not disposals: receipts exceed allowable expenditure
  2. CG12822
    Capital receipts not disposals: valuation at 6/4/65
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