Apportionment, straightline growth or gain or loss over period of ownership

Legislation/Regulatory – TCGA92 Sch. 2, para. 16

Capital allowances

Legislation/Regulatory – TCGA92 Sch. 2, para. 20

Close companies, assets transferred to

Legislation/Regulatory – TCGA92 Sch. 2, para. 21

Commodities

Legislation/Regulatory – TCGA92 Sch. 2, para. 18

Compensation and insurance money

Legislation/Regulatory – TCGA92 Sch. 2, para. 23

Conversion of securities

Legislation/Regulatory – TCGA92 Sch. 2, para. 19

Election for valuation

Case Law – Whitaker v. Cameron (H.M. Inspector of Taxes). [1982] BTC 244

Elections

Groups of companies, principal company

Legislation/Regulatory – TCGA92 Sch. 2, para. 5

Pooling

Legislation/Regulatory – TCGA92 Sch. 2, para. 4, 6

Valuation

Legislation/Regulatory – TCGA92 Sch. 2, para. 17

General provisions

Legislation/Regulatory – TCGA92 s. 35

Indexation allowance calculated before time apportionment

Case Law – Smith (HM Inspector of Taxes) v. Schofield. [1990] BTC 432 ; Smith (HM Inspector of Taxes) v. Schofield. [1992] BTC 133 ; Smith (HM Inspector of Taxes) v. Schofield. [1993] BTC 147

Land reflecting development value

– see Development land

Land with development value

Case Law – Mashiter (H.M. Inspector of Taxes) v. Pearmain. [1983] BTC 388 ; Morgan (H.M. Inspector of Taxes) v. Gibson. [1989] BTC 272 ; [1985] BTC 106

Quoted securities

Legislation/Regulatory – TCGA92 Sch. 2, para. 1-8

Reorganisation of share capital

Legislation/Regulatory – TCGA92 Sch. 2, para. 19

Restriction of gain or loss by reference to actual cost

Legislation/Regulatory – TCGA92 Sch. 2, para. 2

Unquoted shares

Legislation/Regulatory – ESC D10 ; SP 14/79 ; TCGA92 Sch. 2, para. 18

Valuation, time-limit for election

Legislation/Regulatory – SP D21