Assets not used in business
Generally
Commentary –
Tax Reporter ¶665-150
HMRC Guidance –
IHTM25342
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
Case Law –
Barclays Bank Trust Co Ltd v IR Commrs