HMRC have made the following changes to the Capital Gains Manual:
- CG 73997M – UK property rich collective investment vehicles: Interaction with other TCGA 1992 provisions: Disapplying the ‘appropriate connection’ – “guidance updated”
- CG 73998V – UK property rich collective investment vehicles: Exemption election: Qualifying conditions (TCGA 1992, Sch. 5AAA, para. 13) – “guidance updated”
- CG 15180 – Expenditure: enhancement expenditure – TCGA 1992, s. 38 (1)(b) – “republished”
- CG 68250 – Intellectual Property Rights: copyright – “republished”
- CG 16740 – Rebasing to 31/3/82: examples – tables reformatted
Former page CG73999P (Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents) has been deleted.
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Written for accountants and other tax advisers at an intermediate level, Capital Gains Tax is built firmly on a foundation of statutory rules and case law principles. It is illustrated throughout with practical examples, and most chapters include a summary of pitfalls and planning points.
