Annual exemption

Commentary – Tax Reporter ¶510-780

Autumn Budget 2017

Commentary – Tax Reporter ¶510-750

Charge to tax

Commentary – Tax Reporter ¶510-760

Deferred consideration

Commentary – Tax Reporter ¶510-870

Divided companies

Commentary – Tax Reporter ¶510-884

Dwelling

Commentary – Tax Reporter ¶510-830

Elections

Commentary – Tax Reporter ¶510-860

Exceptions from charge

Commentary – Tax Reporter ¶510-880

Gains

Commentary – Tax Reporter ¶510-850

Generally

Commentary – Tax Reporter ¶510-750

Interest in UK land

Commentary – Tax Reporter ¶510-820

Losses

Commentary – Tax Reporter ¶510-770

Rates of tax

Commentary – Tax Reporter ¶510-790

UK residential property interest

Commentary – Tax Reporter ¶510-810