Sumption: Capital Gains Tax

Division A COMMENTARY;

l. Structure and General Principles,

2. Anti-avoidance.

3. Foreign Element.

4. Computation.

4A. Assets held on 31 March 1982.

4B. Indexation.

4C. Taper relief.

5. Individuals.

6. Trusts and Settlements.

7. Death.

8. Insolvency.

9. Partnerships.

9A. Employees and Employee Benefits

10. Companies.

11. Collective Investment.

12. Shares and Securities.

13. Reorganisations and Kindred Transactions.

14. Deferrals: Business Assets.

15. Retirement Relief.

15A. Enterprise Reliefs.

16. Land.

17. Tangible Movable Property.

18. Capital Sums, Compensation and Damages.

19. Debts and Loans.

20. Options and Futures.

21. Insurance.

22. Charities and Other Bodies.

23. Valuation.

24. Administration and Management.

Division B ACTS OF PARLIAMENT

Main Acts.

Taxation of Chargeable Gains Act 1992.

Destination Table.

Arrangement of Sections.

Text with derivations.

Other Acts.

Finance Act 1993.

Finance Act 1995.

Finance Act 1996.

Finance Act 1997.

Finance Act 1998.

Finance Act 1999.

Finance Act 2000.

Finance Act 2001.

Finance Act 2002.

Finance Act 2003.

Finance Act 2004.

Finance Act 2005.

Finance (No 2) Act 2005.

Finance Act 2006.

Finance Act 2007.

Finance Act 2008.

Division C STATUTORY INSTRUMENTS.

Division D EXTRA-STATUTORY CONCESSIONS.

Division E1 STATEMENTS OF PRACTICE

Statements of Practice issued before 18 July 1978.

Statements of Practice (SP series).

Division E2 OTHER HMRC MATERIAL

Retail Prices Index.

Indexation Allowance.

HMRC Tax Bulletins.

Revenue and Customs Briefs.

Division G TABLES AND INDEX

Originally compiled by Anthony Sumption, Barrister. Now updated by the Smith & Williamson tax team led by Lynette Bober