Shares in

Acquisition, relief on or after

Commentary – Tax Reporter ¶471-040 ; Tax Reporter ¶471-060

Application

Commentary – Tax Reporter ¶471-020

Artificially enhanced value, securities with

Commentary – Tax Reporter ¶471-120

Capital gains tax, base cost

Commentary – Tax Reporter ¶471-080

Form 42

Commentary – Tax Reporter ¶471-200

Generally

Commentary – Tax Reporter ¶471-000
HMRC Guidance – ERSM100000

Intellectual property, meaning

Commentary – Tax Reporter ¶471-140

Legislation

Commentary – Tax Reporter ¶471-000
HMRC Guidance – ERSM100000

Restricted securities

Commentary – Tax Reporter ¶471-100

Transfer, meaning

Commentary – Tax Reporter ¶471-160