Chargeable event
– 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
Employee share ownership trusts
– see Employee share trusts
Generally
Commentary –
Tax Reporter ¶566-650
Life assurance policies etc.
Generally
Commentary –
Quick Overview ¶8805
Qualifying conditions
Commentary –
Quick Overview ¶8805
Life policies
Non-residence
Inter-spouse or civil partner transfer
Commentary –
Tax Reporter ¶566-750
HMRC Guidance –
VCM23120
Purchase by company of own shares
Sugar drinks industry levy
Commentary –
Quick Overview ¶77700
Three categories of events
Commentary –
Tax Reporter ¶566-650