Re-basing
Assets derived from other assets
Capital allowances
Close companies, transfer of assets at an undervalue
Compensation and damages
Depreciatory transactions
Elections (companies only from 6 April 2008)
Exceptions (companies only from 6 April 2008)
Gains deferred (companies only from 6 April 2008)
Before 1982, 50 per cent relief
Between 1982 and 1988, 50 per cent relief
Generally
Groups of companies
Generally
Joining a group
Leaving a group
Quoted securities
Value elections
Indexation allowance
Mandatory for individuals and trustees
Partnership assets
Shares in oil companies
Transfers
Inter-spouse
No gain no loss