Taper relief
– see also Chargeable gains/allowable losses
Capital sums derived from assets
Legislation/Regulatory –
ESC D33
Death, carry-back of losses
Generally
Holding company of a trading group
Legislation/Regulatory –
IRInt. 220
Inheritance tax
Commentary –
Quick Overview ¶16325
Partnerships
Legislation/Regulatory –
SP D12
Trading company, meaning
Legislation/Regulatory –
IRInt. 220
Trustees, gains attributed to settlor