CGT event |
Time of event |
Capital gain |
Capital loss |
|---|---|---|---|
H1 Forfeiture of a deposit |
when the deposit is forfeited |
deposit less expenditure in connection with the prospective sale |
expenditure in connection with the prospective sale less deposit |
H2 Receipt for an event relating to a CGT asset |
when the act, transaction or event occurred |
capital proceeds less the incidental costs |
incidental costs less capital proceeds |
Special capital receipts
Last updated 5 October 2009
QC27417