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Relief for owner occupiers.
Unquoted shares or securities held on 6 April 1965.
Partnerships: extension of statement of practice D12.
Partnership: assets owned by a partner.
Termination of an interest in possession in settled property: TCGA 1992 ss 71, 72.
Treatment of VAT.
Replacement of business assets: time limit.
Company liquidations: shareholders' Capital Gains Tax.
Part disposals of land.
Value shifting: Taxation of Chargeable Gains Act 1992 section 30.
Replacement of business assets in groups of companies.
Non-resident company: Taxation of Chargeable Gains Act 1992 section 13.
Time limit for an election for valuation on 6 April 1965 under TCGA 1992 Sch 2 para 17: company leaving a group: TCGA 1992 ss 178, 179.
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