Arm's length transactions
Chargeable gains
Consideration
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
Gifts
Business assets
Charities to
Inheritance tax charge
Market value
National heritage property
Non-resident trusts
Oil licences relating to undeveloped areas
Partnerships
Permanent establishment
Petroleum revenue tax
Reorganisation of share capital, consideration
Reverse premiums
Transfer pricing
Value shifting