Charging provisions

Close companies

Death

Dispositions

Close company by

Determination whether or not

Reference to

Exemption available to employee-ownership trust

Exemptions

Instalments, transfers by

Lifetime cessation of reservation in gift with reservation property

Meaning

Persons able to make transfers of value

Potentially exempt transfer

Reference to disposition

Repayment of non-deductible debt

Reported late

Amount of tax chargeable

Application of special provisions

Exemptions, availability

Interest payable

Termination of interest in possession in settled property

Trustees

Capital gains, deemed disposals

Inheritance tax

Value transferred