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