– see also Capital gains tax; Chargeable gains of companies

Aircraft, alienation of

Commentary – Schwarz on Tax Treaties ¶20-350

Alienation of property

Commentary – Schwarz on Tax Treaties ¶20-000

Company ceasing to be resident, exit charges

Commentary – Schwarz on Tax Treaties ¶20-400

Exit charges

Commentary – Schwarz on Tax Treaties ¶20-400 ; Schwarz on Tax Treaties ¶20-450

Foreign exit charges

Commentary – Schwarz on Tax Treaties ¶20-450

Generally

Commentary – Schwarz on Tax Treaties ¶20-000 ; Indirect Tax Reporter ¶7-900

Immovable property

Commentary – Schwarz on Tax Treaties ¶20-250

Individuals ceasing to be resident

Commentary – Schwarz on Tax Treaties ¶20-500

Intellectual property, disposals of

Commentary – Schwarz on Tax Treaties ¶18-200

Land, development gains relating to

Commentary – Schwarz on Tax Treaties ¶20-250

Movable property

Commentary – Schwarz on Tax Treaties ¶20-200

Non-resident companies

Commentary – Schwarz on Tax Treaties ¶20-100

Non-UK resident persons

Commentary – Schwarz on Tax Treaties ¶10-250

Oil exploration or exploitation rights

Commentary – Schwarz on Tax Treaties ¶20-300

Patent rights

Commentary – Schwarz on Tax Treaties ¶20-200

Permanent establishment, capital assets of

Commentary – Schwarz on Tax Treaties ¶20-200

Persons chargeable

Commentary – Schwarz on Tax Treaties ¶20-050

Relief

Commentary – Schwarz on Tax Treaties ¶10-250

Shares and similar rights

Commentary – Schwarz on Tax Treaties ¶20-300

Shipping, alienation of

Commentary – Schwarz on Tax Treaties ¶20-350

Taxes covered

Commentary – Schwarz on Tax Treaties ¶13-025

Trustees ceasing to be resident, exit charge

Commentary – Schwarz on Tax Treaties ¶20-400