Acquisition on no gain/no loss disposal

Apportionment of pre-1965 gains and losses

Assets derived from other assets

Capital allowances

Compensation or damages

Deferred charges on gains before 31 March 1982

Abolition of halving relief

Assets derived from other assets

Claims

Generally

Held-over charges

Postponed charges

Previous no gain/no loss disposals

Reduction of deduction or gain

Rolled-over charges

Disposal on or after 6 April 2008

Effect of election

Enhancement expenditure

Excluded disposals

General provisions

Gift hold-over relief

Groups of companies

Indexation allowance

Generally

Shares or securities

Valuation

Kink test comparison

Part disposals

Partnerships

Previous no gain/no loss disposals

Time-limits for election