– see also Business assets

Abroad

Value of benefits

Benefits

Generally

Relocation, guaranteed selling price schemes

Company distributions

Deemed income

Non-transferor receives benefit from

Transferor receives benefit from

Divorce proceedings

EC merger directive

Employee benefits, transaction costs

Employee or director, determination of cash equivalent of benefit

European company (SE)

Gifts of business assets

Groups

Groups of companies

Husband and wife and civil partners, capital gains tax

Individuals, capital gains tax

Industrial and provident societies

Member states

Non-profit making bodies with similar objects, between

Non-resident companies to

Assets disposed of by foreign transferee after sale of shares by transferor

Disposal by foreign transferee of assets within six years of transfer

Disposal/part disposal of foreign transferor's shares by transferor

Generally

Northern Ireland water and sewerage service

Provisions relating to

Reconstructions

Reconstructions and amalgamations

Replacement of business assets

Retirement relief

Roll-over relief

Settlements, into

Trading stock, appropriations to and from

Transfer of business to a company

Trustees, set-off of losses against capital gains