Accrued income scheme

Commentary – Tax Reporter ¶334-250

Capital gains tax

Annual exemption

Commentary – Tax Reporter ¶535-150
HMRC Guidance – CG20500 ; CG34300

Generally

Commentary – Tax Reporter ¶503-450 ; Essential Tax Companion ¶62375
Legislation/Regulatory – TCGA92 s. 60

Settled property

Commentary – Tax Reporter ¶357-075 ; Tax Reporter ¶357-100
Case Law – Tomlinson (H.M. Inspector of Taxes) v. Glyns Executor & Trustee Co. and Another

Community investment tax relief

Legislation/Regulatory – ITA2007 s. 376

Corporate venturing scheme

Legislation/Regulatory – FA2000 Sch. 15, para. 95

Distributions, tax certificates

Legislation/Regulatory – CTA2010 s. 1105

Enterprise investment scheme

Legislation/Regulatory – ITA2007 s. 250, 251

Offshore income gain, minor beneficiary

Commentary – Tax Reporter ¶784-665

Seed enterprise investment scheme

Commentary – Tax Reporter ¶319-550

Transfer of securities by or to, accrued income profits

Legislation/Regulatory – ITA2007 s. 666