Allotment of shares, stamp duty exemption
Authorised investment funds, tax elected funds
Authorised unit trusts
Class 1B contributions
Distributions as part of
CTA2010 s. 1031
Enterprise investment scheme and business expansion scheme companies
Exchange of shares, EU law
Expansion of trading activities
(1) GEORGE HUMPHRIES & CO. (A FIRM) v. COOK (H.M. INSPECTOR OF TAXES) (2) GEORGE HUMPHRIES (TRADING AS GEORGE HUMPHRIES & CO.) v. COOK (H.M. INSPECTOR OF TAXES)
(1) Jeffrey (H.M. Inspector of Taxes)Rolls-Royce, Ltd. (2) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. (3) Commissioners of Inland Revenue v. Rolls-Royce, Ltd. (4) Commissioners of Inland Revenue v. Rolls-Royce, Ltd.
Cannon Industries, Ltd. v. Edwards (H.M. Inspector of Taxes)
H. & G. KINEMAS, LTD. v. COOK (H.M. INSPECTOR OF TAXES)
SPIERS AND SON, LIMITED v. OGDEN (H.M. INSPECTOR OF TAXES).
THE CANNOP COAL CO., LTD. v. THE COMMISSIONERS OF INLAND REVENUE.
THE FULLWOOD FOUNDRY COMPANY, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE.
THE HOWDEN BOILER AND ARMAMENTS COMPANY, LIMITED v. STEWART (H.M. INSPECTOR OF TAXES).
VALLAMBROSA RUBBER CO., LTD., v. FARMER (Surveyor of Taxes).
Freedom of establishment, losses incurred by subsidiary
Gifts subject to reservation
Groups of companies
Groups, post and pre-appointed day cases
TCGA92 s. 181
Old businesses cease and new business commences
One business continues and the other(s) cease
Previous businesses continue as a merged joint business
Transfer of tax losses, valid commercial reasons
Venture capital trusts
Further share issues, time allowed to invest money
SI 2004/2199 reg. 14
Procedure for Commissioners' approval
SI 2004/2199 reg. 10