Admission and retirement

Commentary – Tax Reporter ¶286-480

Chargeable gains, introduction to

Commentary – Tax Reporter ¶286-435

Negligible value

Commentary – Tax Reporter ¶287-395
HMRC Guidance – CG28000

Types of

Equity

Commentary – Tax Reporter ¶286-285

Generally

Commentary – Tax Reporter ¶286-270

Limited

Commentary – Tax Reporter ¶286-330

Salaried

Commentary – Tax Reporter ¶286-300

Sleeping

Commentary – Tax Reporter ¶286-315
HMRC Guidance – NIM24520