Aircraft, alienation of

Alienation of property

Company ceasing to be resident, exit charges

Exit charges

Foreign exit charges


Immovable property

Individuals ceasing to be resident

Intellectual property, disposals of

Land, development gains relating to

Movable property

Non-resident companies

Non-UK resident persons

Oil exploration or exploitation rights

Patent rights

Permanent establishment, capital assets of

Persons chargeable


Shares and similar rights

Shipping, alienation of

Taxes covered

Trustees ceasing to be resident, exit charge