Chargeable gains

Replacement of business assets

Commentary – Tax Reporter ¶742-640

Double taxation relief

Commentary – Tax Reporter ¶170-550
Case Law – Squirrell v R & C Commrs

Generally

Commentary – Tax Reporter ¶764-240

Group relief

Conditions

Commentary – Quick Overview ¶36290

Generally

Commentary – Tax Reporter ¶738-300
Legislation/Regulatory – CTA2010 s. 109
HMRC Guidance – CFM91625 ; CFM91825 ; CG45320 ; CG45932 ; CIRD40250 ; CTM34505 ; CTM34505 ; CTM34510 ; CTM34600 ; CTM34610 ; CTM34760 ; INTM594510

Investing companies, transfer of trade without change of ownership

Legislation/Regulatory – CTA2010 s. 949, Sch. 2, para. 100
HMRC Guidance – CTM34620

Late claims

Legislation/Regulatory – ESC D21

Residence rules

Commentary – Quick Overview ¶19010

Residence status

Double taxation agreements tie-breaker clause

Commentary – Tax Reporter ¶764-160
HMRC Guidance – INTM120070 ; INTM120080

Generally

Commentary – Tax Reporter ¶764-240

Self-assessment

Commentary – Tax Reporter ¶764-160
HMRC Guidance – INTM120070 ; INTM120080