– see also Liquidation; Receivers; Winding up; Personal representatives

Appointment, notification

Commentary – Indirect Tax Reporter ¶55-240

Assessments

Generally

Commentary – Indirect Tax Reporter ¶58-005

Notification

Commentary – Indirect Tax Reporter ¶58-100

Assets vested in

Legislation/Regulatory – TCGA92 s. 8(6)

Chargeable gains

Fees, disposal of assets

Commentary – Tax Reporter ¶519-800
HMRC Guidance – CG15260 ; CG16615
Case Law – Commissioners of Inland Revenue v. Chubb's Trustee

Generally

Commentary – Tax Reporter ¶503-150

Deemed secondary contributors

Commentary – Tax Reporter ¶1003-100

Generally

Commentary – Stamp Taxes Reporter ¶30-800
Legislation/Regulatory – SI 1978/1689 Sch. 3, para. 4

Return period

Commentary – Indirect Tax Reporter ¶55-000

Trading

Commentary – Tax Reporter ¶802-400

Transactions involving company assets

Commentary – Tax Reporter ¶802-380

Vesting of assets

Commentary – Tax Reporter ¶802-360