– see also Mortgages and charges

Compulsory purchase by railway company, production of instrument

Case Law – Lord Advocate (for and on behalf of IR Commrs) v Caledonian Railway Co. [2008] BTC 7,012

Conveyance on sale

Agreement granting option to purchase land

Case Law – George Wimpey & Co Ltd v Inland Revenue Commissioners. [2009] BTC 7,003

Conversion of units between funds

Case Law – Arbuthnot Financial Services Ltd. v. Inland Revenue Commissioners. [1985] BTC 8,026

Series of transactions

Case Law – Attorney-General v Cohen. [2008] BTC 7,110

Transfer beneficial interest between associated companies

Case Law – Escoigne Properties Ltd v Inland Revenue Commissioners. [2008] BTC 7,075