Selling property

1. [Capital gains tax](https://library.croneri.co.uk/po-heading-id_t7kkT5E_MEmHSAoFzz0-YQ)

1.1. Acquisition by gift or inheritance

1.2. Part-disposals of land

1.3. Options

1.4. Leases

1.5. CGT rates

1.6. CGT reporting requirements

2. [CGT reliefs](https://library.croneri.co.uk/po-heading-id_M8wQDSD2mUeJQR6Gi0GRTQ)

2.1. Business reliefs

2.2. Exchanges of joint interests

2.3. Compulsory purchase

3. [VAT](https://library.croneri.co.uk/po-heading-id_3tDCqsLAY0uxcyC0DkBQNQ)

4. [Basis of taxation](https://library.croneri.co.uk/po-heading-id_fKDjAnx2WEipafAL8tfRTw)

4.1. Trading

4.2. Badges of trade

4.3. Transactions in land: anti-avoidance

4.4. Appropriations to/from trading stock

5. [Income tax](https://library.croneri.co.uk/po-heading-id_KCh1ghklt0K66-UokS7a-Q)

5.1. Trading

5.2. Transactions in land: tax treatment