– see also Dispositions with no gratuitous intent

Chargeable gains

Consideration

Commentary – Tax Reporter ¶518-950
HMRC Guidance – CG14542 ; CG14543 ; CG14545
Case Law – Edwards (H.M. Inspector of Taxes) v. Bairstow & Harrison

Gifts hold-over relief pre-14 March 1989

Commentary – Tax Reporter ¶548-950

Close company transfer of shares

Legislation/Regulatory – TCGA92 s. 125
HMRC Guidance – CG16280 ; CG36080 ; CG57100 ; CG57123 ; CG57124 ; CG57125 ; CG57127 ; CG57128 ; CG57129

Default on mortgage granted by vendor

Legislation/Regulatory – ESC D18

Dispositions not treated as transfers of value

Commentary – Tax Reporter ¶609-900

Gifts

Business assets

Legislation/Regulatory – TCGA92 s. 165
HMRC Guidance – CG12920 ; CG13230 ; CG13410 ; CG14730 ; CG16255 ; CG17245 ; CG17390 ; CG18170 ; CG25780 ; CG27080 ; CG27170 ; CG28500 ; CG32236 ; CG33112 ; CG34700 ; CG34850 ; CG36528 ; CG36530 ; CG36531 ; CG36532 ; CG36533 ; CG36547 ; CG36548 ; CG36549 ; CG36550 ; CG36551 ; CG36552 ; CG37562 ; CG53165 ; CG53230 ; CG53722 ; CG60210 ; CG65700 ; CG66500 ; CG66501 ; CG66502 ; CG66503 ; CG66530 ; CG66531 ; CG66880 ; CG66882 ; CG66887 ; CG66910 ; CG66911 ; CG66913 ; CG66918 ; CG66918A ; CG66919 ; CG66919A ; CG66920 ; CG66920A ; CG66922 ; CG66941 ; CG66943 ; CG66980 ; CG66982 ; CG67031 ; CG67054 ; CG67064 ; CG67065A ; CG67066A ; CG67067A ; CG67270 ; CG68310 ; CG73500 ; CG73769 ; CG73822 ; CG73831 ; CG74050 ; CIRD45035 ; IHTM42163 ; LLM8230 ; SAIM6350

Charities to

Legislation/Regulatory – TCGA92 s. 257
HMRC Guidance – CG17402 ; CG46111 ; CG53723 ; CG66620 ; CG66621 ; CG66622 ; CG66623 ; CG66624 ; CG66630 ; CG67046 ; CG67513 ; CG73301

Inheritance tax charge

Legislation/Regulatory – TCGA92 s. 226A, 226B, 260
HMRC Guidance – CG10280 ; CG12920 ; CG13410 ; CG16255 ; CG17390 ; CG25780 ; CG27080 ; CG33112 ; CG33331 ; CG34700 ; CG36528 ; CG36533 ; CG36547 ; CG53724 ; CG64204 ; CG64206 ; CG64920 ; CG64933 ; CG64935 ; CG64936 ; CG64985 ; CG65400 ; CG65428 ; CG65440 ; CG65441 ; CG65442 ; CG65443 ; CG65444 ; CG65445 ; CG65446 ; CG66500 ; CG66501 ; CG66502 ; CG66503 ; CG66530 ; CG66531 ; CG66882 ; CG66912 ; CG66913 ; CG66918A ; CG66919A ; CG66920A ; CG67030 ; CG67040 ; CG67041 ; CG67043 ; CG67044 ; CG67045 ; CG67046 ; CG67050 ; CG67064 ; CG67065 ; CG67065A ; CG67066 ; CG67066A ; CG67067 ; CG67067A ; CG67069 ; CG67090 ; CG73301 ; CG73400 ; CG73836 ; CG73838 ; CG74050 ; IHTM42117 ; IHTM42641 ; OFM17400 ; SAIM6350

Market value

Legislation/Regulatory – TCGA92 s. 17
HMRC Guidance – CFM55430 ; CFM62290 ; CG12020 ; CG12040 ; CG12060 ; CG12395 ; CG12397 ; CG13010 ; CG13055 ; CG13090 ; CG13094 ; CG13150 ; CG13230 ; CG14530 ; CG14540 ; CG14550 ; CG14560 ; CG14565 ; CG14650 ; CG14740 ; CG15020 ; CG16210 ; CG16270 ; CG16280 ; CG16377 ; CG17232 ; CG22500 ; CG22505 ; CG27170 ; CG27500 ; CG27600 ; CG27800 ; CG30400 ; CG33581 ; CG33930 ; CG33931 ; CG35750 ; CG36070 ; CG38001 ; CG38060 ; CG38625 ; CG39150 ; CG40431 ; CG43501 ; CG45325 ; CG45560 ; CG51842 ; CG51846 ; CG51847 ; CG52562 ; CG53170A ; CG55455 ; CG56321 ; CG56321A ; CG56321B ; CG56321C ; CG56328 ; CG56330 ; CG56334 ; CG56336 ; CG56337 ; CG56415 ; CG56425 ; CG56450 ; CG57120 ; CG58650 ; CG59562 ; CG66450 ; CG66635 ; CG67801 ; CG67865 ; CG68050 ; CG69060 ; CG70825 ; CG73620 ; CG74250 ; CG77590 ; CG77599 ; CG77610 ; ERSM180020 ; LLM8230 ; RDRM31180 ; SVM107150 ; VCM74090 ; VCM75250

National heritage property

Commentary – Tax Reporter ¶651-400

Non-resident trusts

Legislation/Regulatory – SP 5/92

Oil licences relating to undeveloped areas

Legislation/Regulatory – TCGA92 s. 194, 196
HMRC Guidance – CIRD25040

Partnerships

Legislation/Regulatory – SP D12

Permanent establishment

Legislation/Regulatory – CTA2009 s. 22

Petroleum revenue tax

– see Petroleum revenue tax

Reorganisation of share capital, consideration

Legislation/Regulatory – TCGA92 s. 128(2)
HMRC Guidance – CG13150 ; CG14549 ; CG43501 ; CG51700 ; CG51821 ; CG51843 ; CG51845 ; CG53516A ; SVM107150 ; VCM75390

Reverse premiums

Legislation/Regulatory – CTA2009 s. 99, Sch. 2, para. 24
HMRC Guidance – PIM4240

Transfer pricing

– see Transfer pricing

Value shifting

Legislation/Regulatory – TCGA92 s. 29
HMRC Guidance – CG11890 ; CG13200 ; CG13220 ; CG13230 ; CG13260 ; CG14770 ; CG45420 ; CG48530 ; CG48560 ; CG52065 ; CG58850 ; CG58850P ; CG72000