Business expansion scheme (BES)
Adjustments of capital gains tax assessments
Allowable losses
Appeals
Bonus issues
Chargeable gains
Generally
Identification of securities
Connected persons, qualifying conditions
Eligibility for relief, relevant period
Identification of securities
Loans to investors
Losses in shares, indexation allowance
Merger of enterprise investment scheme and business expansion scheme companies
Rights issues
Shares issued
Consideration for real property
When allotted
Withdrawal of relief