Alternative assessments

Anti-fragmentation

Application

Charge to tax

Acquisition to realise gain on disposal

Amount of income

Apportionments/valuations

Calculating the gain

Exemption for private residences

Gain of a capital nature obtained

Generally

HMRC directions

Interaction with

Land, meaning

Non-residents, deduction of tax

Person liable for tax

Recovery of tax by person assessed and priority rules

Territorial and application to non-residents

Trading stock, land held as

Charge to tax on gains

Another person, meaning

Apportionments

Arrangements taken into account

Company chargeable

Generally

Method of calculation

Person obtaining gain

Realisations taken into account

Sales taken into account

Tracing value

Transactions taken into account

Valuations

Clearance procedure

Clearance procedures

Corporation tax

Acquisition of land or property to realise gain on disposal

Avoidance motive

Calculation of gain

Capital gains tax interaction

Charge arising

Charge, method of

Clearance procedure

Development to realise gain on disposal

Disposal of land

Gain of capital nature

Information, HMRC's power to obtain

Legislation

Non-residents

Overview

Person liable for charge

Realisation of gain

Recovery of tax by person assessed

Territorial scope

Trading stock, land held as

Deduction of tax at source, payments to non-residents

Direct and indirect disposals

Provisions common to both

Disposals of land

Direct and indirect disposals

Extension to scope of charge

Generally

Land held as trading stock

Land, meaning

Meaning

Profits from a trade

Specified persons

Value from UK land

Disposing of land, meaning

Draft Finance Bill 2017 changes

Exemptions

Disposals of shares in companies holding land as trading stock

Gain attributable to period before intention to develop formed

Generally

Income from

Information, power to obtain

Interpretation

Irrationality of personal assessment on directors

Legislation background

Loss reliefs

Priority of provisions

Realisation of gains

Recovery of tax

Certificates of tax paid

Consideration receivable by person not assessed

Related parties

Replacement provisions from 5 July 2016

Tax avoidance

Arrangement or scheme

Direction for deduction of tax from payments to non-residents

Generally

Transfer to offshore company

Trustees