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