CG70200P - Capital Gains Manual: Land: Land: Introduction to CGT and land: contents

LAND

Land

Introduction to CGT and land

  1. CG70200
    Land: disposals of land: special rules
  2. CG70201
    Land: capital receipts chargeable to income tax or corporation tax
  3. CG70202
    Land: understanding the principles of land law
  4. CG70205
    Land: what is land?
  5. CG70207
    Land: what is land? Chattels & Fixtures
  6. CG70220
    Land: 'real' property
  7. CG70223
    Land: land tenures
  8. CG70224
    Land: estates in land
  9. CG70229
    Land: land transferred to trustees
  10. CG70230
    Land: legal and beneficial interests in land
  11. CG70240
    Land: joint ownership of land
  12. CG70250
    Land: types of interest: leases, licences, easements, profits-à-prendre and commonhold
  13. CG70280
    Land: disposal of interest in land must be in writing
  14. CG70281
    Land: disposal of interest in land: form of the contract
  15. CG70291
    Land: disposal of interest in land: declaration of trust
  16. CG70295
    Land: disposal of interest in land: capital sums derived from assets
  17. CG70300
    Land: destruction of buildings