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Transfer of a business to a company: introduction and interaction with other reliefs

Transfer of a business to a company: conditions for relief

Transfer of a business to a company: conditions for relief: meaning of 'business'

Transfer of a business to a company: consideration wholly or partly in exchange for shares and consideration other than in shares

Transfer of a business to a company: election for relief under TCGA92/S162 not to apply

Transfer of a business to a company: computation

Transfer of a business to a company: computation: transfer of liabilities

Transfer of a business to a company: example: consideration wholly in shares

Transfer of a business to a company: example: consideration partly in shares

Transfer of a business to a company: example: consideration partly satisfied by sum credited to director's loan account

Transfer of a business to a company: example: relief restricted to cost of shares