Compulsory acquisition of land
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
Roll-over relief
Commentary –
Tax Reporter ¶510-650
Small part-disposals
Commentary –
Tax Reporter ¶510-700