Charge
Amount of income arising
Commentary –
Tax Reporter ¶304-150
Case Law –
Yuill v. Wilson (H.M. Inspector of Taxes)
Calculating the gain
Commentary –
Tax Reporter ¶304-160
Capital gains tax, interaction with
Commentary –
Tax Reporter ¶304-190
Clearance procedures
Commentary –
Tax Reporter ¶304-210
HMRC's power to information
Commentary –
Tax Reporter ¶304-220
Person assessed by tax
Commentary –
Tax Reporter ¶304-180
Person liable for tax
Commentary –
Tax Reporter ¶304-170
Case Law –
Yuill v. Wilson (H.M. Inspector of Taxes)
Territorial and application to non-residents
HMRC directions
Commentary –
Tax Reporter ¶304-200