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Company's purchase of own shares: capital gains treatment of distribution received by corporate shareholder.
Rebasing and indexation: shares held at 31 March 1982.
Partnerships: further extension of statement of practice D12.
Double taxation relief: chargeable gains.
Relief for replacement of business assets: employees and office-holders.
Foreign bank accounts.
Exercise of a power of appointment or advancement over settled property.
Rollover relief for replacement of business assets: trades carried on successively.
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.
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