Apportionments

Commentary – SDLT Reporter ¶40-300

Capital gains tax exemption

Commentary – Essential Tax Companion ¶14455

Chargeable amount

Commentary – Tax Reporter ¶614-768

Chargeable interest

Commentary – SDLT Reporter ¶20-710

Contribution condition

Commentary – Tax Reporter ¶614-766

Disposal condition

Commentary – Tax Reporter ¶614-764

Exemption

– see Chattel exemption

Exemption from tax

Tangible movable property

Legislation/Regulatory – TCGA92 s. 262

Wines and spirits

Legislation/Regulatory – IRInt. 200

Generally

Commentary – Schwarz on Tax Treaties ¶18-050

Inheritance tax

Pre-owned assets

Commentary – Essential Tax Companion ¶16205 ; Essential Tax Companion ¶16215

Valuation

Commentary – Essential Tax Companion ¶16370

Losses on

Commentary – 5.3.6

Pre-owned assets

– see Pre-owned assets

Pre-owned assets charge

Commentary – Tax Reporter ¶614-762
HMRC Guidance – IHTM14333 ; IHTM44006

Using trusts for

Commentary – 15.6