HMRC have updated their guidance in the Capital Gains Manual in relation to “Rebasing to 31/3/82: elections: introduction” (TCGA 1992, s. 35(5)).
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16760
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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.
