CGT rollover relief

Commentary – 6.8

Combining and separating businesses

Commentary – 6.9

Company ownership

Commentary – 6.5

Financing considerations

Commentary – 6.2

Partnerships

Commentary – 6.4

Pension schemes

Commentary – 6.7

Spouses and civil partners

Commentary – 6.3

Trading activity

Commentary – 2.4

Trusts

Commentary – 6.6