Acquisition of chargeable interest

Legislation/Regulatory – FA2003 Sch. 16, para. 3 ; FA2007 s. 72(12), (15)
HMRC Guidance – SDLTM09550 ; SDLTM09815 ; SDLTM09835

Capital gains tax

Commentary – Essential Tax Companion ¶62375
Legislation/Regulatory – TCGA92 s. 60
HMRC Guidance – CG10720 ; CG33230 ; CG34320 ; CG34330 ; CG34340 ; CG34360 ; CG34362 ; CG34390 ; CG34410 ; CG34430 ; CG34454 ; CG34460 ; CG34470 ; CG37010 ; CG37043 ; CG37500 ; CG37740 ; CG38630 ; CG38635 ; CG38810 ; CG39115 ; CG56820 ; CG63530 ; CG65835 ; CG67270 ; CG67517 ; DT19876A ; SAIM6210 ; VCM75490

Enterprise investment scheme

Legislation/Regulatory – ITA2007 s. 250
HMRC Guidance – VCM10520 ; VCM16040

Minor or incapacitated person

Commentary – Essential Tax Companion ¶62265

Person sui juris

Commentary – Essential Tax Companion ¶62265