Apportionment

Commentary – Tax Reporter ¶510-550

Chargeable gains

Groups, roll-over relief

Commentary – Tax Reporter ¶742-700

Private residence relief

Commentary – Tax Reporter ¶547-050

Inheritance tax

Gifts subject to reservation

Commentary – Tax Reporter ¶614-650

Relief on sale of interest in land

Commentary – Tax Reporter ¶628-800 ; Tax Reporter ¶629-150
HMRC Guidance – IHTM33026
Case Law – Stonor & Anor (executors of Dickinson dec'd) v IR Commrs

Roll-over relief

Commentary – Tax Reporter ¶510-650
HMRC Guidance – CG61900 ; CG72200

Small part-disposals

Commentary – Tax Reporter ¶510-700
HMRC Guidance – CG57836 ; CG72200