Individuals
Capital gains tax
Generally
Commentary –
Tax Reporter ¶503-900
Husband and wife
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
Personal reliefs and allowances
Self-assessment
– see Self-assessment
Transfer of a business to a company