Actual disposals

Deferred consideration

Commentary – Tax Reporter ¶508-100 ; Tax Reporter ¶518-650
Case Law – Marren (H.M. Inspector of Taxes) v. Ingles Marren (H.M. Inspector of Taxes) v. Linnell Gordon (H.M. Inspector of Taxes) v. Winton ; Marson (H.M. Inspector of Taxes) v. Marriage

Foreign currency

Commentary – Tax Reporter ¶518-550

Generally

Commentary – Tax Reporter ¶518-500
Case Law – Collins v. R & C Commrs ; Crusader v. R & C Commrs ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling

Instalment payments

Commentary – Tax Reporter ¶518-650
Case Law – Marren (H.M. Inspector of Taxes) v. Ingles Marren (H.M. Inspector of Taxes) v. Linnell Gordon (H.M. Inspector of Taxes) v. Winton

Irrecoverable consideration

Commentary – Tax Reporter ¶518-700
HMRC Guidance – CG14933
Case Law – Bentley v. Pike (H.M. Inspector of Taxes)

Liabilities and contingent liabilities

Commentary – Tax Reporter ¶518-720 ; Tax Reporter ¶518-750

Sums chargeable as income

Commentary – Tax Reporter ¶518-600

Deemed disposals

– see Deemed disposals

Generally

Commentary – Tax Reporter ¶518-200 ; Tax Reporter ¶518-400
HMRC Guidance – CG14325

Income/capital, differentiation

Commentary – Tax Reporter ¶518-250

Replacement of business assets

– see Roll-over relief

Unascertainable consideration, election for loss

Commentary – Tax Reporter ¶524-250

Value added tax

Commentary – Tax Reporter ¶518-200
HMRC Guidance – CG14325