Generally

Commentary – Tax Reporter ¶665-150
HMRC Guidance – IHTM25342 ; SVM111220

Land, treatment as separate asset

Commentary – Tax Reporter ¶665-400
HMRC Guidance – IHTM25354
Case Law – Seymour et al v IR Commrs

Settled property, life tenant's business

Commentary – Tax Reporter ¶665-350

Transfer of assets used by transferor's partnership or company

Commentary – Tax Reporter ¶665-300

Transfer of business or interest in business

Commentary – Tax Reporter ¶665-200

Transfer of shares or securities

Commentary – Tax Reporter ¶665-250
HMRC Guidance – IHTM25351 ; SVM111220 ; SVM111230
Case Law – Barclays Bank Trust Co Ltd v IR Commrs