Actual disposal adjustments

Commentary – Tax Reporter ¶760-800

Agricultural properties

Legislation/Regulatory – SP D18

Capital gains tax

Commentary – Quick Overview ¶14500

Companies

Generally

Commentary – Quick Overview ¶35600

Degrouping

Commentary – Tax Reporter ¶741-380 ; Tax Reporter ¶761-700

Depreciatory transactions

Allowable loss

Commentary – Tax Reporter ¶524-600

Dividend stripping

Commentary – Tax Reporter ¶742-840

Generally

Commentary – Tax Reporter ¶742-800 ; Tax Reporter ¶760-550

Losses

Commentary – Tax Reporter ¶742-820
Case Law – X plc v Roe (HMIT)

Disposal of shares or securities by a company

Legislation/Regulatory – TCGA92 s. 31
HMRC Guidance – CG13200 ; CG13260 ; CG13273 ; CG13280 ; CG13290 ; CG45450 ; CG46500 ; CG46520 ; CG46800 ; CG48500 ; CG48510 ; CG48520 ; CG48530 ; CG48540 ; CG48550 ; CG48560 ; CG58850

Disposal proceeds

Commentary – Tax Reporter ¶519-400

Generally

Commentary – Tax Reporter ¶760-800 ; Gaines on Pension Tax 8.8

Groups of companies

Asset-holding company leaving group

Legislation/Regulatory – TCGA92 s. 31

Disposals within followed by a disposal of shares

Legislation/Regulatory – TCGA92 s. 31

Distributions followed by a disposal of shares

Legislation/Regulatory – TCGA92 s. 31

Inland bearer instruments, stamp duty reserve tax

Legislation/Regulatory – FA86 s. 90(3A)-(90F) ; FA99 s. 120(1), (4), (5), Sch. 16, para. 6

Pension schemes

Commentary – Tax Reporter ¶381-450 ; Tax Reporter ¶381-550

Post-19 July 2011 disposals

Commentary – Tax Reporter ¶761-150
HMRC Guidance – CG48500 ; CG48520 ; CG48560

Registered pension schemes

Legislation/Regulatory – FA2004 s. 174, 181

Reorganisation of share capital

Legislation/Regulatory – TCGA92 s. 31

Shares and securities

Commentary – Quick Overview ¶14500 ; Quick Overview ¶15930

Shifting value within a group

Commentary – Tax Reporter ¶742-860

Tax-free benefits

Generally

Legislation/Regulatory – SP D18 ; TCGA92 s. 30, 31A, 33

Mergers or divisions

Commentary – Tax Reporter ¶761-150
HMRC Guidance – CG48500 ; CG48520 ; CG48560

Transitional provisions

Legislation/Regulatory – TCGA92 Sch. 11, para. 10