HMRC have updated their guidance on this topic, in relation to the “Complex and Miscellaneous Scenarios” section. The guidance in this section is arranged under the following headings:
- Multiple disposals in the same tax year where completion date for each is the same
- Instances where a return submitted through the CGT on UK Property Account is not required because a Self Assessment return is filed instead
- Mixed use properties
- Multiple acquisition dates /acquisition by instalments
- Chargeable event gains/ Top slicing
- Business Asset Disposal Relief (BADR)
- Election to pay CGT by instalment
- How to apply for payment by instalments
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg-app18-260
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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.
