Assets held on 31 March 1982, excluded disposals

Assets held on 6 April 1965

Generally

Reorganisation of share capital, disposal following

Business property

Capital gains tax

Market value

New holdings

Capital reorganisation

Dispositions with no gratuitous intent

General provisions

Identification

Inheritance tax valuation

Instalment payment option

Meaning

Oil and mineral exploration or exploitation

Payment of calls

Payment of tax by instalments

Purchase by company of own shares

Re-investment relief

Related property

Appropriate portion, calculation of

Classification of

Sale within three years after death

Reversionary interests

Set-off of losses against franked investment income

Transfers within seven years of death, capital reorganisation

Transfers within three years before death

Calls, payment of

Generally

Valuation

Costs of appeal

Determination

Generally

Inheritance tax, open market value

Inheritance tax, whether mainly holding company

Minority holding

Value for tax

Generally

Related property, sale of