Chargeable gains


Gifts hold-over relief pre-14 March 1989

Close company transfer of shares

Default on mortgage granted by vendor

Dispositions not treated as transfers of value


Business assets

Charities to

Inheritance tax charge

Market value

National heritage property

Non-resident trusts

Oil licences relating to undeveloped areas


Permanent establishment

Petroleum revenue tax

Reorganisation of share capital, consideration

Reverse premiums

Transfer pricing

Value shifting