Assets derived from other assets

Commentary – Tax Reporter ¶520-300

Capital allowances

Commentary – Tax Reporter ¶520-300

Close companies, transfer of assets at an undervalue

Commentary – Tax Reporter ¶520-300

Compensation and damages

Commentary – Tax Reporter ¶514-900

Depreciatory transactions

Commentary – Tax Reporter ¶520-300

Elections (companies only from 6 April 2008)

Commentary – Tax Reporter ¶520-400
HMRC Guidance – CG16760 ; CG16780

Exceptions (companies only from 6 April 2008)

Commentary – Tax Reporter ¶520-550

Gains deferred (companies only from 6 April 2008)

Before 1982, 50 per cent relief

Commentary – Tax Reporter ¶520-650

Between 1982 and 1988, 50 per cent relief

Commentary – Tax Reporter ¶520-600

Generally

Commentary – Tax Reporter ¶518-300 ; Tax Reporter ¶520-300 ; Tax Reporter ¶520-350

Groups of companies

Generally

Commentary – Tax Reporter ¶741-040 ; Tax Reporter ¶742-500
HMRC Guidance – CG46374

Joining a group

Commentary – Tax Reporter ¶742-520

Leaving a group

Commentary – Tax Reporter ¶742-510

Quoted securities

Commentary – Tax Reporter ¶742-530

Value elections

Commentary – Tax Reporter ¶742-530

Indexation allowance

Commentary – Tax Reporter ¶523-450
HMRC Guidance – CG16880 ; CG16882

Mandatory for individuals and trustees

Commentary – Tax Reporter ¶520-350

Partnership assets

Commentary – Tax Reporter ¶286-585

Shares in oil companies

Commentary – Tax Reporter ¶799-375

Transfers

Inter-spouse

Commentary – Tax Reporter ¶520-300

No gain no loss

Commentary – Tax Reporter ¶520-300