Transfer of 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
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