Minimising liabilities to CGT

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Minimising liabilities to CGT by Mind Map: Minimising liabilities to CGT

1. Chattels

1.1. Wasting assets

1.2. Chattel exemption

2. CGT reliefs

2.1. Deferral reliefs

2.2. Gift relief

2.3. Shares - special cases

3. Capital losses

3.1. Allowable losses

3.2. Use of capital losses

3.3. Crystallising losses

3.4. Restrictions on use

4. Calculating gains and losses

4.1. Computation

4.2. Special rules for shres

4.3. Other intangible assets

4.4. Special types of disposal

5. Annual exemption and rates of tax

5.1. Entitlement to annual exemption

5.2. Rates of tax