Third party payments of money/transfer of assets

Legislation/Regulatory – ITEPA2003 s. 452(2)

Transfers of intellectual property

Capital gains

Legislation/Regulatory – TCGA92 s. 119A(3), 149AB

Controlled companies

Legislation/Regulatory – ITEPA2003 s. 459
HMRC Guidance – ERSM100170 ; ERSM100560

Definitions

Legislation/Regulatory – ITEPA2003 s. 460
HMRC Guidance – ERSM100430

Generally

Legislation/Regulatory – ITEPA2003 s. 451 ; M02/04
HMRC Guidance – ERSM100010 ; ERSM100070 ; ERSM100190 ; ERSM20120 ; ERSM30030

Intellectual property, meaning

Legislation/Regulatory – ITEPA2003 s. 456
HMRC Guidance – ERSM100410 ; ERSM100430

Involved in research, meaning

Legislation/Regulatory – ITEPA2003 s. 458
HMRC Guidance – ERSM100420

Market value on acquisition

Legislation/Regulatory – ITEPA2003 s. 452
HMRC Guidance – EIM45330 ; ERSM100130 ; ERSM100510 ; ERSM100540 ; ERSM20120 ; ERSM20500 ; ERSM30030 ; ERSM30070

Pre-2 December 2004 cases

Legislation/Regulatory – FA2005 s. 21
HMRC Guidance – ERSM100300 ; ERSM100330 ; ERSM161210 ; ERSM163010

Research institutions, meaning

Legislation/Regulatory – ITEPA2003 s. 457
HMRC Guidance – ERSM100400

Restricted shares, deemed election

Legislation/Regulatory – FA2005 s. 20(5)-(7) ; ITEPA2003 s. 454
HMRC Guidance – ERSM100540 ; ERSM100550 ; ERSM20120

Securities with artificially enhanced market value

Legislation/Regulatory – ITEPA2003 s. 455
HMRC Guidance – ERSM100190 ; ERSM60020

Taxable amount

Legislation/Regulatory – ITEPA2003 s. 453
HMRC Guidance – ERSM20120

Transfer, meaning

Legislation/Regulatory – ITEPA2003 s. 456