Bare trustees
Acquisition of chargeable interest
HMRC Guidance –
SDLTM09550
Capital gains tax
Commentary –
Quick Overview ¶62375
Legislation/Regulatory –
TCGA92 s. 60
HMRC Guidance –
CG10720
;
CG33220
;
CG34320
;
CG34380
;
CG34430
;
CG37000
;
CG37500
;
CG37700
;
CG37740
;
CG38630
;
CG38635
;
CG38810
;
CG39115
;
CG56820
;
CG63530
;
CG65835
;
CG67517
;
DT19876A
;
VCM75490
Enterprise investment scheme
Legislation/Regulatory –
ITA2007 s. 250
Minor or incapacitated person
Commentary –
Quick Overview ¶62265
Person sui juris
Commentary –
Quick Overview ¶62265