B6.211 Mutual Concerns Carrying On A Property Business

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Commentary

Business tax

Ordinarily, it is not possible in tax for one to make a profit from oneself and therefore the business of mutual clubs falls outside the charge

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E4.507S Operation of the charge on securities with artificially enhanced market value

B6.749 ATED—property developers

C1.106 Allowable capital losses

I7.504 Designation for the conditional exemption

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

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B3.306 Meaning of plant and machinery

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

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