Negligible value assets
Buildings and land
Legislation/Regulatory –
TCGA92 s. 24(3)
Disposals
Legislation/Regulatory –
TCGA92 s. 24
Generally
Commentary –
Tax Reporter ¶515-150
HMRC Guidance –
CG13125
Substantial shareholding exemptions
Commentary –
Tax Reporter ¶760-155
Substantial shareholdings exemption
Legislation/Regulatory –
TCGA92 Sch. 7AC, para. 33
Time limits for claims
Commentary –
Tax Reporter ¶515-150
HMRC Guidance –
CG13125