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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
13 May 2026 - See all updates

CG73930P - NRCG and the exemptions: disposals from 6 April 2019: indirect disposals: contents

  1. CG73930
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Overview
  2. CG73932
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The basics
  3. CG73934
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: UK property richness
  4. CG73935
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Normal commercial loan
  5. CG73936
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Substantial indirect interest
  6. CG73938
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Establishing the level of investment
  7. CG73940
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Examples of establishing the level of investment
  8. CG73942
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Linked disposals and assessing UK property richness
  9. CG73944
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Related party assets and liabilities
  10. CG73946
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: The trading exception
  11. CG73948
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Impact of Double Tax Agreements
  12. CG73950
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Calculating the gain
  13. CG73952
    NRCG and the exemptions: Disposals from 6 April 2019: Indirect disposals: Targeted anti-avoidance rule