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