Chargeable gains

Commentary – Tax Reporter ¶589-150

Generally

Legislation/Regulatory – TCGA92 s. 264
HMRC Guidance – CG17544 ; CG17579 ; CG61800

Reorganisations

Legislation/Regulatory – FA2003 s. 67 ; FA90 s. 112(2), 113
HMRC Guidance – SDLTM25505