Preposition: from

• member: This combination of provisions essentially allows for the transfer of capital gains from one member to another.

Preposition: on

• profit: This means that of a £ 100,000 capital gain on a profit, the £ 40,000 could go straight to the Inland Revenue.

Adjective modifier

• large: For investors with large capital gains, the CGT deferral has not been changed.

Modifies a noun

• tax: There is no income tax, capital gains tax, VAT, sales or use tax or wealth tax.

• relief: Capital gains relief Gifts of shares to a charity are entirely exempt from capital gains tax.

• advice: Offshore asset protection programs... asset protection, inheritance, and capital gains tax advice and management of offshore investments.

• gift: Capital gains relief Gifts of shares to a charity are entirely exempt from capital gains tax.

Noun used with modifier

• cent: The economy may be tight, but the lure of ten per cent capital gains tax has encouraged many owner-managers to consider a sale.