Capital gains tax

Generally

Commentary – Tax Reporter ¶503-900

Husband and wife

– see Married couples and civil partners

Insolvent individuals

Commentary – Tax Reporter ¶504-250
Case Law – In re McMeekin, a bankrupt

Non-residents who dispose of UK residential property

Commentary – Tax Reporter ¶503-900

Capital gains tax rate

Commentary – Quick Overview ¶14050

Chargeable gains

– see Chargeable gains

Connected persons

Commentary – Quick Overview ¶14665

Inheritance tax charging provisions

Connected persons

Commentary – Tax Reporter ¶602-850

Generally

Commentary – Tax Reporter ¶602-650

Personal reliefs

– see Personal reliefs; Personal reliefs and allowances

Personal reliefs and allowances

– see Personal reliefs and allowances

Self-assessment

– see Self-assessment

Transfer of a business to a company

– see Transfer of business to a company