CG14770 - Assets disposed of: series of transactions: xfers at undervalue

Special rules apply to transfers of this kind.

• For transfers at undervalue by an employer to an employee or director, see CG16270+.
• For transfers of assets by a close company at undervalue, see CG57120+.
• For transfers of value or valuable rights other than for full consideration (TCGA92/S29), see CG13220+.
• For value shifting TCGA92/S30), see CG13260+.