CG57100+ - CAPITAL GAINS MANUAL: Contents
SHARES AND SECURITIES
Particular types of company/organisation
Close companies
Close companies: introduction |
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Close companies: apportionment: general |
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Close companies: apportionment: effect of TCGA92 S124 |
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Close companies: apportionment: effect of TCGA92 S124: later distributions |
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Close companies: apportionment: liquidations: ESC A36 |
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Close companies: apportionment: identification |
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Close companies: apportionment: higher rates of tax |
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Close companies: apportionment: trusts and personal representatives |
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Close companies: apportionment: trusts and personal representatives |
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Close companies: transfers at undervalue: general |
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Close companies: transfers at undervalue: general |
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Close companies: transfers at undervalue: effect of TCGA92 S125 |
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Close companies: transfers at undervalue: Asset held at 31/3/82 |
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Close companies: transfers at undervalue: groups of companies |
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Close companies: transfers at undervalue: employee trusts |
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Close companies: transfers at undervalue: shareholder is close company |
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Close companies: transfers at undervalue: transferee participator |
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Close companies: transfers at undervalue: employees |
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Close companies: transfers at undervalue: procedure |
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Close companies: transfers at undervalue: procedure |
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Close companies: transfers at undervalue: procedure |
