Capital allowances

Commentary – Tax Reporter ¶235-600 ; Tax Reporter ¶772-120
HMRC Guidance – CA11540 ; CA12200

Chargeable gains

Commentary – Tax Reporter ¶772-120

Derivative contracts

Commentary – Tax Reporter ¶772-120

EC mergers directive

Commentary – Tax Reporter ¶103-840 ; Tax Reporter ¶772-120

Formation

Commentary – Tax Reporter ¶235-600 ; Tax Reporter ¶772-110 ; Tax Reporter ¶772-120
HMRC Guidance – CA11540 ; CA12200

Intangible assets

Commentary – Tax Reporter ¶772-120

Loan relationships

Commentary – Tax Reporter ¶772-120

Transfer during formation of

Commentary – Practical Capital Allowances ¶120-150

Transfers of qualifying assets

Commentary – Tax Reporter ¶235-600
HMRC Guidance – CA11540 ; CA12200