– see also Accommodation

Disadvantaged area relief

Legislation/Regulatory – SP 1/04

Enterprise investment scheme deferral of capital gains

Commentary – Tax Reporter ¶567-150

Generally

Commentary – Quick Overview ¶14210 ; Quick Overview ¶15675 ; Quick Overview ¶35500 ; Quick Overview ¶35510
Legislation/Regulatory – FA2002 s. 50 ; FA2013 Sch. 24, para. 3 ; IRInt. 218 ; IRInt. 224 ; TCGA92 s. 105, 105A, 105B, 106A

Matching acquisitions and disposals

Commentary – Tax Reporter ¶556-700
HMRC Guidance – CG51560

VAT (separation of businesses)

Commentary – 6.9

Whether non-residential (SDLT)

Commentary – 5.3