Disposal proceeds
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
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