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