Actual disposals

Appropriation to and from trading stock

Capital sums derived from assets


– see Debts

Deemed disposals

Hire purchase transactions

Husband and wife

Lost or destroyed assets

Market value

Mortgages and charges

Negligible value assets

Non-chargeable assets

Part disposals


– see Partnerships

Personal representatives

Retirement relief

Structured finance arrangements

Timing of

Conditional contracts

Default on mortgage granted by vendor

Delayed and abandoned contracts


Not under contract

Summary, statutory provisions

Unconditional contracts

Trading stock, appropriation to and from