Value shifting
Actual disposal adjustments
Agricultural properties
Capital gains tax
Companies
Generally
Degrouping
Depreciatory transactions
Allowable loss
Dividend stripping
Generally
Losses
Disposal of shares or securities by a company
Disposal proceeds
Generally
Groups of companies
Asset-holding company leaving group
Disposals within followed by a disposal of shares
Distributions followed by a disposal of shares
Inland bearer instruments, stamp duty reserve tax
Pension schemes
Post-19 July 2011 disposals
Registered pension schemes
Reorganisation of share capital
Shares and securities
Shifting value within a group
Tax-free benefits
Generally
Mergers or divisions
Transitional provisions