CG Manual - recent updates to the Capital Gains Tax Manual


Below are details of the amendments that were published on 23 September 2008 (see the update index for all updates)


SectionTitle and details of update
CONTENTS
CG12600+Titles of guidance pages CG12602, CG12608 and CG12615 expanded
CG41300+Guidance pages CG41401 to CG41500 deleted
CG60201c New contents page inserted CG63950+ Entrepreneurs Relief
CG64200+Minor changes to the titles of CG64204 and CG64206
CG64920+Guidance pages CG64933 to CG64936 added
CG65400+Guidance pages CG65405 to CG65407 added and title of CG65480 extended
CG67990cCG68000+ renamed Goodwill and intellectual property rights
CG68000c CG68000+ renamed Goodwill and intellectual property rights and the following contents pages deleted CG68050+, CG68100+, CG68150+, CG68250+, CG68450+, CG68600+, CG68650+, CG68700+, CG68720+, CG68750+ and CG68970+
CG68000+Amended as required and used as contents page for the revised guidance on goodwill and intellectual property rights
CG68050+Contents page deleted
CG68100+Contents page deleted
CG68150+Contents page deleted
CG68250+Contents page deleted
CG68450+Contents page deleted
CG68600+Contents page deleted
CG68650+Contents page deleted
CG68700+Contents page deleted
CG68720+Contents page deleted
CG68750+Contents page deleted
CG68970+Contents page deleted
CG70200+Guidance page CG70204 deleted
CG76500cContents page CG78200+ deleted
CG76700+Title of CG76725 amended and guidance CG76726 removed
CG78200+Contents page deleted
CGAPP1New appendix inserted as Appendix 10
INTRODUCTION AND COMPUTATION (CG10200+)
CG10243Amended to give interim guidance on Share Identification for CGT following FA 2008 changes
CG10245Amended to give interim guidance on Share Identification for CGT following FA 2008 changes
CG10246Amended to give interim guidance on Share Identification for CGT following FA 2008 changes
CG10280Where to refer any Inheritance Tax enquiries to amended
CG10510Cross references amended
CG12011Cross references amended
CG12317Cross references amended
CG12602Title expanded
CG12608Title expanded
CG12615Title expanded
CG12750Cross reference amended
CG12944Cross reference amended
CG12945Cross reference amended
CG13064Cross reference amended
CG13120 Cross reference amended and reference to free goodwill amended to goodwill
CG13121Cross reference amended and reference to free goodwill amended to goodwill
CG14772Cross reference amended and reference to free goodwill amended to goodwill
CG14780Cross reference amended
CG14783Cross reference amended and reference to goodwill amended to goodwill and intellectual property rights
CG16250Cross references amended
CG16614Reference to the SA Enquiry Manual amended to read Enquiry Manual and an Enquiry Manual cross reference inserted
CG16702Amended to give interim guidance on Share Identification for CGT following FA 2008 changes
CG16981Amended to give interim guidance on Share Identification for CGT following FA 2008 changes
CG17207Amended to give interim guidance on Share Identification for CGT following FA 2008 changes and cross reference amended
CG17210Cross references amended
CG17482Cross reference amended
CG17484Cross reference amended
INDIVIDUALS (CG20200+)
CG22400Cross references amended
CG22423Cross references amended
PARTNERSHIPS AND CAPITAL GAINS TAX (CG27000+)
CG27120Cross reference amended
CG27642Cross reference amended and reference to free goodwill amended to goodwill
CG27700Cross references amended and reference to text which is no longer applicable deleted
CG27723Cross reference amended
CG27731Cross reference amended
DEATH AND PERSONAL (CG30200+)
CG32271Amended to reflect the revised guidance on goodwill and intellectual property rights
COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG41400Amended to say where guidance on Investment Trusts can now be found
CG41401 to CG41500Guidance deleted
CG41521Cross reference updated
CG41522Cross reference updated
CG45332Cross reference updated
CG45451Cross reference updated
SHARES AND SECURITIES (CG50200+)
CG50500Amended to give interim guidance on Share Identification for CGT following FA 2008 changes
CG50501Amended to give interim guidance on Share Identification for CGT following FA 2008 changes
CG50502Amended to give interim guidance on Share Identification for CGT following FA 2008 changes
CG50606Missing text reinstated
CG52622Where to obtain further instructions from amended
CG52636Guidance clarified
CG52801Amended to take into account the FA 2003 amendments
RELIEFS (CG60200+)
CG63950 to CG64170Guidance on Entrepreneurs Relief inserted
CG64204Amended to take account of FB 2004 Clause 112 and Sch 22 as well as minor amendment to title
CG64206Amended to take account of FB 2004 Clause 112 and Sch 22 as well as minor amendment to title
CG64807Cross references amended
CG64920Amended to take account of FB 2004 Clause 112 and Sch 22
CG64933New guidance to reflect FB 2004 Clause 112 and Sch 22
CG64934New guidance to reflect FB 2004 Clause 112 and Sch 22
CG64935New guidance to reflect FB 2004 Clause 112 and Sch 22
CG64936New guidance to reflect FB 2004 Clause 112 and Sch 22
CG64970Amended to take account of FB 2004 Clause 112 and Sch 22
CG64985Amended to take account of FB 2004 Clause 112 and Sch 22 and sub headings added to the final two paragraphs
CG65046Cross reference amended
CG65053Cross reference amended
CG65400Amended to take account of FB 2004 Clause 112 and Sch 22
CG65405New guidance to reflect FB 2004 Clause 112 and Sch 22
CG65406ANew guidance to reflect FB 2004 Clause 112 and Sch 22
CG65406BNew guidance to reflect FB 2004 Clause 112 and Sch 22
CG65406CNew guidance to reflect FB 2004 Clause 112 and Sch 22
CG65406DNew guidance to reflect FB 2004 Clause 112 and Sch 22
CG65406ENew guidance to reflect FB 2004 Clause 112 and Sch 22
CG65406FNew guidance to reflect FB 2004 Clause 112 and Sch 22
CG65407New guidance to reflect FB 2004 Clause 112 and Sch 22
CG65470Amended to take account of FB 2004 Clause 112 and Sch 22
CG65480Amended to take account of FB 2004 Clause 112 and Sch 22 and title extended
CG65719Cross reference amended
CG65840Cross reference amended and reference to free goodwill amended to goodwill
CG67030Amended to take account of FB 2004 Clause 112 and Sch 22
CG67082Cross reference deleted
BUSINESSES (CG67990+)
CG67990Reference to goodwill extended to include intellectual property rights
CG68000Guidance replaced with revised guidance on goodwill and intellectual property rights
CG68001Guidance deleted
CG68002Guidance deleted
CG68003Guidance deleted
CG68004Guidance deleted
CG68005Guidance deleted
CG68006Guidance deleted
CG68010Guidance replaced with revised guidance on goodwill and intellectual property rights
CG68011Guidance deleted
CG68012Guidance deleted
CG68013Guidance deleted
CG68020Guidance replaced with revised guidance on goodwill and intellectual property rights
CG68021Guidance deleted
CG68022Guidance deleted
CG68023Guidance deleted
CG68030Guidance replaced with revised guidance on goodwill and intellectual property rights
CG68031Guidance deleted
CG68032Guidance deleted
CG68033Guidance deleted
CG68034Guidance deleted
CG68040Guidance deleted
CG68041Guidance deleted
CG68042Guidance deleted
CG68043Guidance deleted
CG68044Guidance deleted
CG68045Guidance deleted
CG68046Guidance deleted
CG68050 to CG68098Guidance replaced with revised guidance on goodwill and intellectual property rights
CG68100 to CG68131Guidance replaced with revised guidance on goodwill and intellectual property rights
CG68150 to CG68204Guidance replaced with revised guidance on goodwill and intellectual property rightsd
CG68210Revised guidance on goodwill and intellectual property rights
CG68220Revised guidance on goodwill and intellectual property rights
CG68230Revised guidance on goodwill and intellectual property rights
CG68240Revised guidance on goodwill and intellectual property rights
CG68250 to CG68292Guidance replaced with revised guidance on goodwill and intellectual property rights
CG68270Revised guidance on goodwill and intellectual property rights
CG68290Revised guidance on goodwill and intellectual property rights
CG68300Revised guidance on goodwill and intellectual property rights
CG68310Revised guidance on goodwill and intellectual property rights
CG68320Revised guidance on goodwill and intellectual property rights
CG68330Revised guidance on goodwill and intellectual property rights
CG68450 to CG68542Guidance deleted
CG68600 to CG68619Guidance deleted
CG68650 to CG68690Guidance deleted
CG68700 to CG68701Guidance deleted
CG68720 to CG68721Guidance deleted
CG68750 to CG68862Guidance deleted
CG68970 to CG68976Guidance deleted
LAND (CG70200+)
CG70204Guidance page deleted as now obsolete
CG72422Where to seek advice from updated
CG74011Reference to inherent goodwill deleted
CG74050Any valuation involving both a property and a business carried on therein removed from the list of categories under which it is not necessary to refer the valuation to the Valuation Office Agency
CHATTELS AND OTHER ASSETS (CG76500+)
CG76706Cross references amended; reference to Free Goodwill changed to Goodwill ; reference to Inherent Goodwill deleted
CG76723Missing text re-inserted and cross reference amended
CG76724Cross reference amended
CG76725Cross reference amended and reference to Free Goodwill changed to Goodwill
CG76726Guidance deleted
CG76746Cross references amended
CG78141What we accept as qualifying for roll-over relief as goodwill amended and cross reference deleted
CG78200 to CG78210Guidance deleted
CG78709Cross reference amended
CG78742Cross reference amended
APPENDICES (CGAPP1+)
CG/APP10Interim guidance on Share Identification for CGT following FA 2008 changes

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