– see also Tax point

Administration

Company and persons connected with it

Commentary – Tax Reporter ¶567-600

Information power

Commentary – Tax Reporter ¶567-650

Investor

Commentary – Tax Reporter ¶567-600

Reporting requirements

Commentary – Tax Reporter ¶567-600

Supplementary

Commentary – Tax Reporter ¶567-600

Anti-avoidance

Eligible shares

Commentary – Tax Reporter ¶566-650

Conditionally exempt transfers

– see National heritage property

Employee share ownership trusts

– see Employee share trusts

Generally

Commentary – Tax Reporter ¶566-650

Life assurance policies etc.

Generally

Commentary – Essential Tax Companion ¶8805

Qualifying conditions

Commentary – Essential Tax Companion ¶8805

Life policies

– see Gains on life policies/life annuities and capital redemption policies

Non-residence

Inter-spouse or civil partner transfer

Commentary – Tax Reporter ¶566-750
HMRC Guidance – VCM23120

Purchase by company of own shares

– see Purchase by company of own shares

Sugar drinks industry levy

Commentary – Essential Tax Companion ¶77700

Three categories of events

Commentary – Tax Reporter ¶566-650