Assets held at 6 April 1965

Close companies, shares in

Commentary – Tax Reporter ¶520-800

Election for

Commentary – Tax Reporter ¶520-800

Groups

Commentary – Tax Reporter ¶741-040

Indexation allowance

Commentary – Tax Reporter ¶523-700

Land with development value

Commentary – Tax Reporter ¶520-800

Quoted securities

Commentary – Tax Reporter ¶520-800

Relevance of

Commentary – Tax Reporter ¶520-750

Time apportionment

Commentary – Tax Reporter ¶520-800

Unquoted shares/commodities etc.

Commentary – Tax Reporter ¶520-800