Associated operations

Determination

Excluded property

Generally

Gratuitous benefit, absence of intent to confer

Football pools winnings

Generally

Gratuitous benefit, significance

Intention

Intentions without actual benefit

Order in matrimonial proceedings

Person benefiting

Relationship between the parties

Arm's length, meaning

Connected persons, transaction between

Series of transactions, meaning

Sale of unquoted shares and securities

Settlements without interests in possession, exit charge

Unquoted shares and debentures