CG12700P - Introduction and computation: occasions of charge: disposal of assets: contents

INTRODUCTION AND COMPUTATION

Occasions of charge

Disposal of assets

Throughout this part of the guidance, all legislative references are to the Taxation of Chargeable Gains Act 1992 (“TCGA92”) unless otherwise stated.

1. CG12700

   Disposal of assets: general
2. CG12701

   Exchanges of assets
3. CG12703

   Disposal of assets: deemed disposals
4. CG12706

   Disposal of assets: mortgages: transfer of asset by way of security
5. CG12707

   Disposal of assets: Dormant Assets Scheme