– see also Chargeable gains/allowable losses

Capital sums derived from assets

Legislation/Regulatory – ESC D33

Death, carry-back of losses

Legislation/Regulatory – TCGA92 s. 62(2A), (2B)

Generally

Commentary – CGT and the Private Residence ¶110-005 ; CGT and the Private Residence ¶70-100

Holding company of a trading group

Legislation/Regulatory – IRInt. 220

Inheritance tax

Commentary – Essential Tax Companion ¶16325 ; Hardman's Tax Rates and Tables ¶8-360

Partnerships

Legislation/Regulatory – SP D12

Trading company, meaning

Legislation/Regulatory – IRInt. 220

Trustees, gains attributed to settlor

Legislation/Regulatory – TCGA92 s. 2(4), (5)
HMRC Guidance – CG38785 ; CG39285