Home / Simons-Taxes / Capital gains tax / Part C1 Capital gains / Division C1.1 General principles of tax on chargeable gains

Division C1.1 General principles of tax on chargeable gains

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C1.101 Capital gains—overview

C1.102 Capital gains—chargeable persons

C1.103 Capital gains—chargeable assets

C1.104 Capital gains—chargeable disposals

C1.105 Computation of chargeable gains and allowable losses

C1.106 Allowable capital losses

C1.106A Annual exempt amount

C1.107 Rates of tax on chargeable gains

C1.108 Residential property gains

C1.110 Capital gains tax payment and returns relating to disposals of UK land

C1.111 Payment of tax due on chargeable gains by instalments

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