Business asset disposal relief disallowed

Commentary – Key Data ¶7-040

Corporate venturing scheme

Commentary – Tax Reporter ¶716-170

Enterprise management incentives

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 13.1.3

Entrepreneurs' relief

Commentary – Tax Reporter ¶572-750

LIFFE locals

Commentary – Indirect Tax Reporter ¶42-300(1)

Partnerships

Commentary – Chanda on Property Investment 2.5.2

Substantial shareholdings, disposals by companies

Commentary – Tax Reporter ¶760-190