Chargeable value

Charges

Charging orders

De-registration

Examples

Genuine diverse commercial vehicle

Ground rents

Hotels

Indirectly owned, chain of owners

Intellectual property

Investment-regulated schemes

Job-related residential property

Liberation of pension funds

Linked investments anti-avoidance

Meaning

Associated person

Connected persons

Control

Controlling director

National Savings &Investment products

Non-residential property

Non-UK registered schemes

Off-plan

Real estate investment trusts

Residential property

Tangible moveable property

Timeshares

Trading concerns

Activity

Control

Controlling director

Interest, holding

Twin-purposes

Unlisted companies

Vehicles meeting certain conditions

With profits reattribution