Capital gains tax

Legislation/Regulatory – TCGA92 s. 271(1)(ea), (1ZA), (1ZB)
HMRC Guidance – CFM50080 ; CG10760 ; CG12430 ; CG67660 ; CG67663 ; TSEM5365

Generally

Commentary – Tax Reporter ¶355-850 ; Tax Reporter ¶364-850
Legislation/Regulatory – IHTA84 s. 58(1), (4), (5)
HMRC Guidance – IHTM17038 ; IHTM17039 ; IHTM17081 ; IHTM27211 ; IHTM27220 ; IHTM42813 ; IHTM42901 ; IHTM42945 ; IHTM42975

Income tax

Legislation/Regulatory – ITA2007 s. 462(11), 838A