Business transfer date, meaning

Legislation/Regulatory – FA2013 s. 58(3)
HMRC Guidance – CG65810 ; CIRD43100

Chargeable gains

Legislation/Regulatory – FA2013 s. 58(2), 61 ; TCGA92 s. 162B, 162C

Circumstances for making claim

Legislation/Regulatory – FA2013 s. 58(1)
HMRC Guidance – CG65810 ; CIRD43100

Generally

Commentary – Key Data ¶2-116Key Data ¶7-050

Goodwill, transfer values

Legislation/Regulatory – CTA2009 s. 849A ; FA2013 s. 61(5)

Making a claim

Legislation/Regulatory – FA2013 s. 60
HMRC Guidance – CG65850 ; CIRD43400

Qualifying business transfer

Legislation/Regulatory – FA2013 s. 59
HMRC Guidance – CG65810 ; CG65835 ; CIRD43100