Taxworld Logo

 

Taxworld Logo
  • home
  • ask
  • tax guides
  • tax law
  • taxcademy
    • events
    • online courses
  • shop
  • blog
  • how it works
  • login

You are here: Home » Tax guides » Capital gains tax guides » Debts

CGT GUIDES

Acquisitions costsAllowable lossesAnnual exempt amountAssetsBankruptcy/InsolvencyBase costCapital allowancesCapital distributionsCapital lossesCapital sum derived from assetCGT calculationChargeable assetsCharitiesCompensation or insurance reinvestedConnected person transactionsContingent liabilityCurrencyDamagesDeathDeathDebtsDeferred considerationDevelopment landDisposalEntrepreneur reliefFarm restructuring reliefFIFO ruleForeign assetsForeign currency gains and lossesForestryFyffes sharesGovernment stocksHire purchase and similar transactionsHomeIncorporation reliefIndexation reliefInteraction with income taxInteractions with VATLeasesLIFO ruleLottery winningsMarket valueMarket value rulesNegligible value claimNominees and bare trusteesOffshore companyOptions and forfeited depositsOrdinary residencePart-disposal costsPartition of family trading companiesPay and filePension fundsPrincipal private residence reliefReorganisation of share capitalRestricted sharesRetirement reliefSale of rightsSeven year exemptionSite from parent to childStandard life sharesTax clearance certificate – CG50ATemporary non-residenceTime of disposalTransfer of assets at undervalueTransfer of business to companyTransfers to and from stock in tradeTrusteesValuation of sharesVenture fund managersWasting assetsWasting chattels

You are one click away from accessing this content.

Sign up for a free membership here.

 

Login Further membership benefits