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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CG10200C
  3. CG12700C

CG13120P - Introduction and computation: occasions of charge: assets lost/destroyed/negligible value - contents

INTRODUCTION AND COMPUTATION

Occasions of charge

Assets lost, destroyed or of negligible value

  1. CG13120
    Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: introduction
  2. CG13125
    Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: negligible value
  3. CG13130
    Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: date of deemed disposal/reacquisition
  4. CG13137
    occasions of charge: assets lost/destroyed/negligible value: Buildings and Structures
  5. CG13140
    Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: quoted shares
  6. CG13145
    unquoted shares
  7. CG13150
    practical considerations
  8. CG13155
    Introduction and computation: occasions of charge: assets lost/destroyed/negligible value: involuntary transfers
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