recursal/Fanatic-Fandom huggingface dataset:
Pichu

## How Pichu joined the Tourney

Pichu is described as small bipedal mouse with an oval-shaped head and large, black, arrow-shaped ears. The pre-evolutionary form of the popular Pikachu, the Pokédex explains that the electricity pouches on its cheeks are still small and not able to store much electricity yet; because of that, it is not yet skilled at storing electricity.
In the game series, as the pre-evolved form of Pikachu, Pichu is less powerful than its evolved counterpart, and can't learn some moves that Pikachu can. However, the only way a player can obtain a Pikachu that knows Volt Tackle is through breeding a Pichu.

## Special Attacks

### Thunder Jolt (Neutral)

Thunder Jolt is fairly unique for a projectile attack in that it hugs the ground it travels on, bouncing up and down as it moves forward (often over obstacles). When used in the air, a ball of electricity is launched that falls diagonally until it hits a solid object, where it assumes the normal arc form. Like its other specials, Thunder Jolt damages Pichu upon use, inflicting 1% damage each time.

### Skull Bash (Side)

It is similar to Luigi's Green Missile, only without the chance of a misfire and neither Pikachu or Pichu can hold the charge infinitely.

Pichu can charge for longer, but hurts itself upon releasing (1%); the distance covered and the knockback when fully charged is tremendous, dealing almost 40% and nearly covering the length of Final Destination.

### Agility (Up)

When performed, Pichu will make a quick teleport-like action in any direction. Inputting another direction during this first teleport allows Pichu to immediately perform a second teleport upon finishing the first.

### Thunder (Down)

When used, Pichu yells as a bolt of lightning drops from the sky, striking the user if its horizontal momentum has not carried it out of the way (and if there is no platform in the way). Upon hitting the user, a large shockwave is created with stronger knockback than the lightning itself. The user can act quicker if they are not stuck. Pichu incurs 3% damage if the bolt strikes it, making it the only special Pichu has that might not damage it.

### Thunderbolt (Hyper Smash)

When used, Pichu shoots huge eletricity from his tail to attack his opponent and send it flying.

### Volt Tackle (Final Smash)

When Pichu uses this attack, it temporarily turns into a gigantic pulsing ball of electricity. The ball of electricity will then fly around the stage at great speeds, and the direction Pikachu goes during this move can be controlled by the player. When an opponent is hit, they take between 3% to 14% damage, depending on how much of the attack hits the opponent and how fast Pichu is moving, but after the Final Smash, it hurts himself to 20% damage.

## Victory Animations

1. Dances excitedly.
2. Spins around once, jumps up twice while clapping his feet.
3. Jumps to the top of the screen, then lands.
Mewtwo (Awakened Form)

## How Mewtwo (Awakened Form) joined the Tourney

After the Events of SSBT1, Mewtwo was defeated by Unknown in the Smash Bros. Tourney. Now he's recovered by the Russian Military Command, because of the experiments went wrong, he was turned into his Awakening form. 5 Months later a letter from the Unknown person flies througth the base. The letter implies that there's a second Smash Bros. Tourney is coming, so Mewtwo decided to partecipate the Tournament, but the little girl Neneko said to him, that he'so ugly, so Mewtwo decided to take revenge on Neneko on the tournament.

## Special Attacks

### Shadow Ball (Neutral)

The move itself consists of Mewtwo concentrating shadow energy into a round ball to toss at opponents. It is its strongest attack.

### Psychic (Side)

Mewtwo psychokinetically whirls the opponent in front of it around and lets the opponent land clumsily on the ground, doing some minor damage in the process.

### Teleport (Up)

Mewtwo quickly vanishes and reappears in a different location, depending on how the user tilts the control stick.

### Barrier (Down)

Mewtwo rises in the air and a blue barrier appears around it.

### Shadow Sphere (Hyper Smash)

Mewtwo creates a shadow ball made out of Aura, then he launches a big laser.

### Psystrike (Final Smash)

Mewtwo unleashes a wave of energy which explodes at the opponent, sending it flying.

## Trivia

* His rival is Neneko, while his original form is Harley Quinn.
* Mewtwo is one of the two veteran characters that didn't appear in Brawl that appears in Tourney and its sequel. The other veteran is Young Link.
* Though Mewtwo's Awakened Form DOES appear in Tourney 2, it does NOT replace Mewtwo's original form.
Shocker

## How Shocker joined the Tourney

Herman Schultz used his time in prison to develop Shock-Wave based weapons. He now uses them for a career of crime!

## Character Select Screen Animation

### After the announcer calls his name

The Shocker does a vibrating punch before the camera saying "This war's coming down!".

## Special Attacks

### Vibration Blast (Neutral)

The Shocker shoots from his gauntlets a vibrational air blast at his opponent.

### Tremor Smash (Side)

The Shocker raises his hands and hammers the ground, causing a shockwave around hiself.

### Jail Smash (Up)

The Shocker shoots upwards while doing two uppercuts.

### Vibranium Frankensteiner (Down)

The Shocker leaps up. If he connects, his legs are ont he opponent's shoulder and then jumps and smashes the opponent to the ground.

### Vibration Blasters (Hyper Smash)

The Shocker charges his gauntlets saying "Time to end you!" then shoots his vibration lasts in rapid succession at his opponent.

### Hurricane of Vibrations (Final Smash)

The Shocker charges up saying "I'm gonna chew you up and spit you out!" then spins around creating a hurricane that begins sucking in opponents. When that does, opponents are spun violently around then shot up with damage. This stops after 15 seconds.

## Victory Animations

1. The Shocker does a vibration air blast then says "You're gonna be sorry you were born!".
	* The Shocker does a vibration air blast then says "Go back to your web!". (Spider-Man victories only)
2. The Shocker smashes the ground and says "I can do anything I want with these powers!".
3. The Shocker does a punch then a kick before hammer his fist down and saying "No one stands a chance against the Shocker!".

## On-Screen Appearance

The Shocker knocks down a wall and he appears saying "Shocker's School of Hard Knocks is now open!".

### Special Quotes

* You're gonna pay for busting me a million times, webhead! (When fighting Spider-Man)
* Wait a minute, you're not Spider-Man! (When fighting Venom or Carnage)
* You can't survive this! (When fighting Xiaoyu)
* I'LL deliver the ransom! (When fighting Alisa)
* I have served time for one year and four months, just to kill someone! (When fighting Heihachi)
* Manhattan here, I just robbed a bank. (When fighting Anna)
* I'm willing to go back and alter the future if I may! (When fighting Shin)

## Trivia

* The Shocker that appears in the Super Smash Bros. Tourney series is Herman Schultz.
* It is revealed in his intro quote when against non-specific characters that Shocker's School off Hard Knocks has recently opened. Players can see his School of Hard Knocks (which will be a martial arts school) in his ending.
* The Shocker shares his Mandarin Chinese voice actor with Feng Wei.
* The Shocker shares his Japanese voice actor with Groudon.
* The Shocker shares his French voice actor with Doctor Doom and Magneto.
* The rival of the Shocker is Xiaoyu's pet, Panda.
Entrepreneurs' relief for sole traders

A sole trader may qualify
for entrepreneurs' relief if there is a Material disposal   This could be a material disposal of business assets where the trader disposes of whole or part of their business see here , or of business assets on or
after cessation see here(TCGA 1992, s
169I (2))

Unlike taper relief, there is no general
entitlement to relief on disposal of business assets. This can cause
significant issues where the sale of a business, a part of a business or just
business assets takes place. The entrepreneur may simply assume that profits on
the disposal will be taxed at 10%. However, without taking advice in advance,
they may find they lose entitlement on significant sales from their business.

For entrepreneurs' relief to be available,
the business, or part of a
business – link 6,
must have been owned by the vendor for one year prior to disposal. This is regardless
of whether it has been held by a spouse or other connected party. Each
individual must qualify in their own right.
CG63970
Tiger Jackson

## How Tiger Jackson joined the Tourney

Tiger is a mysterious man who entered the "Smash Bros. Tourney 2" dressed in clothes inspired by the golden age of soul music. His polished capoeira moves look quite similar to those used by Eddy, but the nature of the relationship between these two fighters remains a mystery.

## Classic Mode Ending Movie

Tiger disco kicked Derick Lynch four times. When near exhausted, the U.R.D.A. commander prepared to fire his shotgun. He yelled "Die, you fool!" but when he fired, Tiger swirled away and said "Let's get funky!" and did six dance-like attacks on the U.R.D.A. leader. He kicked him and sent Lynch falling to his death. Sometime later, a mariachi was performing in Mexico. Tiger came in and declared, "Okay, boys and girls! Listen to what I have to say; This party needs to be more boogie!" Then, disco music began to play and Tiger dances then pointed his finger into the air and said "I feel good!" while the crowds cheered.

## How to Unlock

The player must complete one of the following requirements to unlock Tiger:

* Play 400 Matches in Vs. Mode.
* Create him on Custom Costume Builder with Eddy.

For both of these options, the player must brawl Tiger on the Snoop Dogg stage. After defeating Tiger, the announcer will say "Someone else has joined the Tourney!" after a Smash Ball appears on the lower-right corner of the screen with a message saying "You can now use Tiger Jackson, are we back n the 70's?". He will be seen left of Jeannie, right of Sonya (Mortal Kombat), above Charizard, and below Bowser.

## Special Attacks

Note: His moves are exactly the same as Eddy does.

### Caibrio (Neutral)

Tiger cartwheels briefly into the air and bringing his leading foot down on the opponent.

### Lanbrio De Subac (Side)

Tiger hops forward with one foot while delivering a roundhouse kick with the other, then landing with that foot while delivering a backward-facing kick with the first.

### Lecandrio Le Sou (Up)

Tiger leaps up and forward into the air while delivering a slashing kick(s).

### Spinning Beat (Down)

Tiger performs three jumping, high-kicking splits kicks,

### Lanbrio De Samba (Hyper Smash)

Based on Dee Jay's Super Street Fighter IV Super Combo. Tiger performs a Lanbrio De Subac, two flip kicks, a small Lecandrio Le Sou and a final flip kick.

### Lanbrio De Marracas (Final Smash)

Based on Dee Jay's Super Street Fighter IV first Ultra Combo. Tiger performs a short backflip and spins his torso backwards . He then performs a series of slashing dread kicks and jackknife kicks, and finishes with a powerful shock wave slash.

## Victory Animations

1. Tiger peforms the Barbed Wire infinitly.
2. Tiger dances and strikes a pose.

## Trivia

* He was a pallete swap of Eddy, because he has the same moves, but diffirent attributes. Like in Tekken Tag Tournament 2, he now has his own character select slot.
* Tiger shares his English voice actor with Sonic, Chris Redfield, and Keiji Maeda.
* Tiger shares his Japanese voice actor with Zangief.
* The default rival of Tiger Jackson is Derrick Lynch. Miyabi is the second rival of Tiger Jackson.
Associated disposals pre 18 March 2015

**Pre 18 March 2015**

Prior to 18 March 2015, the conditions for an associated disposal were less strict, as there was no de minimus amount that an individual needed to reduce their participation in the business. As a result entrepreneurs’ relief was perceived to be available where privately owned assets used in a business were sold following a nominal reduction in participation (eg this could have been just one share).

The Finance Act 2015 changes added a statutory requirement for the material disposal to constitute a withdrawal from participation in the business on its own, before considering the associated disposal.

As discussed below, HMRC's settled view was that condition B meant that the material disposal and associated disposal taken together should constitute a withdrawal from participation in the business (with no minimum disposal threshold for shares where the material disposal was of shares in a trading company), however a strict reading of the pre FA 2015 legislation suggests that condition B only applies to the associated disposal. The change to condition A strengthens HMRC's position on this point. Professional bodies' report Example C1 (paras 57, 59-61)

For more detail on the March 2015 changes, see 'Something meaningful ' by Mark Wallace and Mark Abbott in Taxation magazine, 8 July 2015 (subscription sensitive). TCGA 1992, s 169K

See Example 1.

Associated disposals - restriction of relief – link 13

The associated disposal rules do not apply to sole traders.  If a sole trader sells his business but still retains an asset (eg a building) which was being used in the trade, entrepreneurs’ relief will be available if the trader disposes of the asset within three years of cessation

These rules do not apply to isolated disposals of assets.

Entrepreneurs’ relief will be restricted on an associated disposal if:

·       the asset is used in the business for only part of the ownership period

·       the asset is only partly used in the business (ie private use element)

·       the individual is not involved in the business throughout the period

·       the asset was rented to the business (any amount of rent causes a restriction, it is not just where rent over market value is paid), but the period before 6 April 2008 is ignored TCGA 1992, s 169P

If the disposal is not a material disposal, the receipt of rent may:

·       •disqualify the disposal from being an associated disposal through TCGA 1992, s 169K(2)(3), or

·       •result in an apportionment under TCGA 1992, s 169P(4)(d)

The business must have been owned by the disposing taxpayer throughout the year prior to disposal. Likewise business assets must have been in use by the business at the date of cessation, and the business must have been owned by the vendor **for** the year prior to cessation.
Magmortar

## How Magmortar joined the Tourney

Magmortar went undefeated through the entire Tournament  and was even victorious against Ogre. Swelling with pride, he returned home. However, Magmotar's happy ending was short-lived. Unknown to Magmortar, Ogre morphed into his second form - True Ogre - and the tournament continued after his departure. Although Magmortar asserted that he was the true champion of the Tournament , few believed him, and even those that did eventually grew tired of his attitude. Friends and admirers slowly disappeared, and his partner also dissappears. One day, Magmortar came across a newspaper flyer announcing the Smash Bros. Tourney. Burning with the desire to win this Tourney, he decides to give it his all once again to prove that he is the one true champion, once and for all. He had to win!

## Character Select Screen Animation

Magmortar does Flamethrower to set the camera on fire. The flames burn out to show Magmortar up close as he says "You will be ashes, on that I bet!".

## Special Attacks

### Flamethrower (Neutral)

Magmortar shoots a steam of fire from his left arm. Which can be controlled with the Analog Stick.

### Fire Punch (Side)

Magmortar punches his opponent with his right arm on fire.

### Bounce (Up)

Magmortar bounces on one opponent and stomps them into the ground. Great for recoveries.

### Smog (Down)

Magmortar shoots smog across the stage and the opponents are poisoned at 25%.

### Fire Blast (Hyper Smash)

Magmortar blasts fire at his opponents sending one of them flying off the stage.

### Lava Plume (Final Smash)

Lava sparks go flying and knocks all of Magmortar's opponents off the stage.

## Victory Animations

1. Magmortar does Fire Blast and says "Ha! You've just been burned!".
2. Magmortar shakes himself, twirls, and poses, all the while saying "I'll Blast Burn you today, and tomorrow, the world!".
	* Magmortar shakes himself, twirls, and poses, all the while saying "You just got riddled out.". (Riddler victories only)
3. Magmortar flexes with his back to the camera saying "You're fiery grave awaits you." then throws a punch to the camera.

## On-Screen Appearance

Magmortar releases from a Poke Ball and announces "By the powers of naughtiness, I command this particular match to be really, really HOT!".

### Special Quotes

* Edward Nigma, it's time for you to be incinerated! (When fighting Riddler)

## Trivia

* Magmortar shares his English voice actor with Cao Pi, Street Fighter's Vega, and King Shin.
* Magmortar shares his Japanese voice actor with Lars.
* Magmortar's Magma Armor makes him invulnerable to being frozen by all ice users, some examples include Killer Frost, Ruby Gloom, and fellow Pokemon character Mamoswine, the latter of which was much requested for SSB4.
* The default rival of Magmortar in both games is the Riddler. The second rival of Magmortar in the second game is Copperhead.
Spyro (Skylanders)

## How Spyro (Skylanders) joined the Tourney

Spyro hails from a rare line of magical purple dragons that come from a faraway land few have ever traveled. It's been said that the Scrolls of the Ancients mention Spyro prominently -- the old Portal Masters having chronicled his many exciting adventures and heroic deeds. Finally, it was Master Eon himself who reached out and invited him to join the Skylanders. Now calling Skylands his home, Spyro remains one of its most valued protectors, with evil facing a new enemy -- and the Skylanders gaining a valued ally.

## Special Attacks

### Charge (Side)

Spyro charges forward with his horns facing the opponents.

### Spyro's Flight (Up)

Allows Spyro to fly for a short period of time. You can also shoot a fireball by pressong Neutral while flying.

### Spyro's Earth Pound (Down)

Spyro will execute a forward somersault and launch himself downwards, horns first.

### Ibex's Wrath Charge (Final Smash)

Spyro charges forward with his horns facing the opponents, which does massive damage. Ibex is seen during the Final Smash.

## Trivia

* Spyro (Skylanders) does NOT replace his original counterpart.
* His rival is Deadpool, who is also the rival of his original counterpart.
Issue of reference number by HMRC

It is important to understand that the issuing of a reference number is not approval by HMRC of the scheme: it is simply a record of the fact that the scheme has been disclosed. The normal process of enquiry into tax returns is unaffected. Although HMRC has 90 days in which to issue a reference number, practice in the vast majority of cases has been to be that a reference number is issued immediately on receipt. In the early stages of the regime HMRC appeared to be operating a `process now – enquire later’ approach to disclosures. The legislative basis for this approach was far from clear when DOTAS was first introduced but has since been put on a firmer legal footing. One of the reasons for the extension to 90 days was for HMRC to be able to review disclosures in more detail, and in suitable cases discuss them with scheme promoters, before deciding whether or not to issue a reference number. This was so that marginal cases where a promoter had made a disclosure where there was genuine doubt over whether the arrangement should be disclosed could be discussed and if necessary agreement reached that no disclosure was necessary.  This practice change is a consequence of the increased importance of the existence of a DOTAS reference number in the context of the Accelerated Payment Notice regime,
Sauron

## How Sauron joined the Tourney

Before the creation of Ea, Sauron was one of the countless lesser Ainur spirits created by Eru Iluvatar, known as the Maia. At this time he was known as Mairon the Admirable, and partook in the Ainulindale, or Music of the Ainur. However, unlike many other spirits, Mairon did not align himself with Melkor upon the introduction of his discord themes, and thus, did not initially fall under his sway.

## Character Select Screen Animation

### When highlighted

Stands with his sword pointed at the ground.

### After the announcer calls his name

Sauron raises his left arm, then raises his right leg and stomps the ground in a pose as the camera zooms saying "Middle Earth is mine!".

## Special Attacks

### Earth Slash (Neutral)

Sauron swings his sword three times sending three waves of energy at his opponent.

### Dark Fire (Side)

Sauron raises his hand and a pillar of fire erupts from the ground.

### Mordur Crush (Up)

Sauron jumps into the air raising his mace then smashes it to the ground.

### Great Impalement (Down)

Sauron impales his opponent on his sword, before giving a kick hard enough to knock him/her off.

### Destruction Fire (Hyper Smash)

Sauron slowly circles his sword in front of himself saying "Death awaits." then swings it down unleashing a ray of fire the size of a Zero Laser at his opponent.

### Earth Destroyer (Final Smash)

Sauron holds his mace high saying "Feel the One Ring's power!" then swings it 10 times before smashing the mace down, knocking his opponent away.

## Victory Animations

1. Sauron sheathes his mace saying "Get out of my sight, maggot!".
	* Sauron sheathes his mace saying "You're the most weakest women I've ever encountered!". (Anna victories only)
	* Sauron sheathes his mace saying "Your lands now fall with you!". (Gandalf victories only)
	* Sauron sheathes his mace saying "Let's see if you can beg and cry for mercy!". (Alisa victories only)
2. Sauron flashes his One Ring saying "I cannot die.".
	* Sauron flashes his One Ring saying "Even the great Athena's armors are destined to break.". (Pegasus Seiya victories only)
3. Sauron takes his sword to his sword and swings it down saying "Now the world belongs to me!".

## On-Screen Appearance

Sauron appears from the earth in a fiery pillar and says "You shall suffer a grave mistake.".

### Special Quotes

* I am more fitting to rule. (When fighting Anna)
* You should consider saving YOUR ELF SKIN! (When fighting Legolas or Elrond)
* I see you, everywhere you turn. (When fighting Gandalf)
* No, I could have struck him from behind. (When fighting Alisa)
* You think to fight me with that armor? (When fighting Pegasus Seiya)

## Trivia

* Players have to fight his own forces in the Boss Battles Mode of both Super Smash Bros. Tourney games.
* Sauron's character select screen animation resembles Akuma's retry pose from *Street Fighter IV*.
* There is a Marvel Comics character with his same name set to appear in the sequel.
* Sauron's default rival in both games goes by the name of Pegasus Seiya. Sauron's second rival in both games is Princess Presto.
Meowth

## How Meowth joined the Tourney

Meowth's earliest memory is being alone at Camp Pokéhearst. With no food, he was always starving, and tipped over a basket of baseballs believing it was food. As punishment for tipping the basket over, the baseball coach hung him from a tree; from this tree, he was able to see a movie called That Darn Meowth!, which depicted a Meowth in Hollywood being given delicious food by its family. Meowth instantly decided to go to Hollywood, which he believed would be a paradise.

However, when he arrived in Hollywood, he was merely a stray Pokémon, and was constantly being chased for stealing food. Soon, a Meowth gang, led by a Persian, took him in. Meowth lived on the streets as a member of the gang for a long time; the gang annoyed the humans in town, stealing food and causing trouble in general. One day, Meowth came across a female Meowth named Meowzie. She rejected him, saying that he was poor and that she preferred humans, so Meowth attempted to make himself more human-like to make her love him. Thus, he painstakingly taught himself to speak human language and walk upright like a human. When he approached her after this transformation, she once again rejected him, calling him a freak. Heartbroken, Meowth remembered the first human word he learned to speak—"rocket"—and was inspired to join Team Rocket. He joins the 2nd Tourney along with Jessie and James.

## Special Attacks

### Pay Day (Neutral)

Meowth throws a barrage of Coins. Just like he did in Brawl.

### Bite (Side)

Meowth grabs the opponent with his claw, if you press b, he will bite it. Similar to Bowser's Side B in Melee.

### Faint Attack (Up)

Meowth dissapeares, then reappeares upwards snd attacks the opponent.

### Nasty Plot (Down)

Meowth stimulates its brain by thinking bad thoughts. This increases his attacks

### Night Slash (Hyper Smash)

Based on Wolverine's Hyper Combo in Marvel vs Capcom 3, Meowth wildly slashes his claws while dashing forward, ends with a deadly slash. Normally hits 7 times.

### Team Rocket Ballon (Final Smash)

Meowth jumps on the Team Rocket Ballon with Jessie and James, press B will throw a Bomb that explodes on contact. You can move the Ballon in diffirent directions, after that, Meowth lands after 15 seconds.

## Trivia

* Jessie and James can be seen in Meowth's Final Smash, his Classic Mode opening FMV, and his ending FMV.
* Omega Red is Meowth's rival.
Regice

## How Regice joined the Tourney

After recovering his stolen data, Regice completed his reforestation research. He was headed back to Hoenn to meet with a party who had agreed to assist in the realization of her reforestation plans. Waiting for him there was a prominent Hoenn land owner, a monster who claimed to have the ability to hear the voice of spirits. With the help of the monster, the reforestation plans were on track to be realized. However, when Regice got up to leave, the monster made an ominous prediction. "Regirock and Registeel must not be allowed to clash. If they confront each other, a source of great evil will be resurrected and unleashed on the Earth". Regice was skeptical of the old lady's prediction. However, after hearing news that the Mishima Zaibatsu has sponsored the Smash Bros. Tourney on the flight home, the danger seemed much more imminent. Regice decided that he would join the tourney.

## Character Select Screen Animation

Regice jumps up close then smashes his fists together shouting "Finally! Someone worth fighting!".

## Special Attacks

### Icy Wind (Neutral)

Regice swings his arms forward sending a gust of chilled air at his opponent. It freezes on contact.

### Ice Beam (Side)

Regice pushes his palms out shooting a beam of ice at his opponent.

### Hammer Arm (Up)

Regice jumps into the air then slams his right arm down.

### Explosion (Down)

Regice blows himself up, knocking away anyone in range then repairs himself.

### Blizzard (Hyper Smash)

Regice moves his head back saying "Let's get this over with already!" then blows a stream of ice at his opponent, freezing and hitting the opponent away.

### Hail (Final Smash)

Regice raises his leg saying "I guess it's up to me!" then slams the ground and causes a hail storm so heavy it chips away at the opponent's stamina.

## Victory Animations

1. Regice jumps forth and slams his arms down saying "Pounded into submission!".
2. Regice rolls around in a ball then strikes a pose as he says "I'm only interested in battles that will provide a challenge.".
3. Regice freezes the area and his clapping opponents then says "None are left standing after I'm done!".

## On-Screen Appearance

Regice comes out of a Pokeball then says "I'll crush anyone who stands in my way!".

### Special Quotes

* This will be your last battle. (When fighting Guan Suo)

## Trivia

* Regice shares his Japanese voice actor with Sentinel.
* The rival of the Iceberg Pokemon is Guan Suo.
* Regice borrows quotes from Taishi Ci of *Dynasty Warriors* using a monster tone of voice.
Vegeta

## How Vegeta joined the Tourney

Vegeta (ベジータ), or Prince Vegeta, is the prince of the fallen Saiyan race and arch-rival to Goku. He is the eldest son of King Vegeta, the husband of Bulma, the father of Trunks and Bulla, and the great-great grandfather of Vegeta Jr. Alongside Goku, Gohan, and Piccolo, he is easily one of the most prominent characters in the series, receiving more character development after being introduced than a number of other characters.
Regal, egotistical and full of pride, Vegeta was once a ruthless, cold-blooded warrior and outright killer, but later abandons his role in the planet trade, instead opting to remain and live on Earth, fighting alongside the Z Fighters; all the while striving to become the universe's most powerful warrior, specifically with the mission to defeat and surpass Goku in power.

## Special Moves

### Galick Gun (Neutral)

Vegeta bends to the side while holding the back of his hands parallel to each other, conducting purple ki that discharges a concentrated, powerful beam at his opponent.

### Ki Blast (Side)

Fire a small ball of energy from Vegeta's hand. This move can be done fairly quickly and is good for spacing, but it isn't powerful or very long-ranged.

### Flight (Up)

Allows Vegeta to fly some period of time.

### Brave Punisher (Down)

Vegeta charges at the opponent and punches them in their face. Then, he flips upside down in the air and vertical kicks the opponent down on their shoulder. Finally, Vegeta lands on the ground and punches the opponent in their chin before blasting them away with two energy spheres fired from both of his hands, inflicting a massive amount of damage.

### Big Bang Attack (Hyper Smash)

Vegeta discharges a medium-sized ball of ki in his hand saying "Welcome to Super Vegeta's BIG BANG ATTACK!". On impact, the opponent tries to hold it back, but Vegeta powers up more and launches another blast of energy saying "Welcome to oblivion!" and throws into the Big Bang Attack, this technique causes a violent explosion.

### Final Flash (Final Smash)

Vegeta draws his hands back and gathers up all of his energy saying "You've had it now!". Then, he thrusts his palms forward and discharges a massive golden-yellow beam of energy towards his opponent.

## Victory Animations

1. Vegeta does a ki blast then stomps the ground and says "Long live the Saiyan Race!"
2. Vegeta swipes his arms and says "Waste of my time!"
3. Vegeta crosses his arms and looks upwards
	* Vegeta crosses his arms and looks upwards while saying "Finally.....I FINALLY BEAT KAKAROT!!"(Goku victorries only)

## On-Screen Appearance

* Vegeta breaks out of a wooden crate then says "Im the prince of all saiyans!"

## Trivia

* Vegeta shares his English voice actor with Buffaloman, Roronoa Zoro, Starman, Yamcha, Piccolo, Combot and his father, King Vegeta
* Vegeta's On-Screen Appearance SFX was previously featured in Tekken: Blood Vengeance when a wooden wall broke open and Kazuya appeared afterwards.
* Vegeta's rival comes from Samurai Shodown. The name of his rival is Draco.

Template:Dragon Ball Universe
Entrepreneurs' relief contract and completion

9     TCGA 1992 s 169I(4). Where there is a genuine business disposal linked to a genuine business cessation HMRC do not believe that entrepreneurs' relief would be unavailable because of the stipulation in TCGA 1992 s 28 regarding the date of disposal for unconditional contracts, which could make the disposal date fall before the cessation of the business; see CIOT Notice “Entrepreneurs' Relief—Technical points from HMRC forum”, 13 February 2012, Simon's Weekly Tax Intelligence 2011, Issue 7, p 366. See also www.tax.org.uk/media\_centre/LatestNews-migrated/ER which provides more detail and an example. This differs from a response given to ICAEW Tax Faculty in 2009, but is now the HMRC settled view. A similar scenario under the old retirement relief legislation was covered by an extra statutory concession. For a case where the First-tier Tribunal held that a disposal met the requirements of TCGA 1992 s 169I(4), see J Rice v HMRC, [2014] UKFTT 0133 (TC), TC03273.
Twilight Sparkle

## How Twilight Sparkle joined the Tourney

After the events of the two-part series premiere, she moves from Canterlot to Ponyville in order to continue the study of friendship under Princess Celestia's guidance, and regularly maintains correspondence with the Princess. She lives at the Golden Oak Library along with her assistant, Spike, and her pet owl, Owlowiscious. She has an older brother, Shining Armor, who is introduced in the two-part finale of season two. Shining Armor marries Twilight Sparkle's former foalsitter Princess Cadance, which inducts Twilight into royalty; she was listed as royalty on trading cards of Cadance and Shining Armor even before the finale of season three. Twilight is transformed into an Alicorn and crowned princess in the third season's final episode thanks to her completion of a new magic spell. She represents the element of magic.

## Special Attacks

### Magic Spark (Neutral)

Twilight shoots a magic projectile from her horn.

### Chapter Trap (Side)

Twilight summons a magic page to attack the opponent.

### Teleport (Up)

Twilight teleports using magic to another location.

### Reading (Down)

Twilight sits down and reads her book. Increases her attack.

### Story Arc Climax (Hyper Smash)

Twilight uses her book to summon a big laser.

### Magic Nova (Final Smash)

Twilight unleashes an explosion using all of her magic.

## Bonus Costume

 File:Alicorn Twilight.png  Twilight's Bonus costume is based on Magical Mystery Cure. It must be unlocked, however. To unlock this costume:

1. Clear Classic Mode with Twilight.
2. Play 5 Vs Mode Matches with Twilight.

After meeting one of the requirements listed above, the announcer will say "You've earned a new costume!" and a Smash Ball (appears on the lower-right corner) will appear with a message saying "Twilight's Bonus Costume has been unlocked!". Then, highlight Twilight Sparkle and press Minus.

## Trivia

* Twilight Sparkles and Blink the Mole have the same English voice actress.
* The rival of Twilight Sparkles is the grandfather of Ozai, meaning Sozin.
Ryo (Art of Fighting)

## How Ryo joined the Tourney

Ryo is the son of Takuma Sakazaki and Ronnet Sakazaki and the older brother of Yuri Sakazaki. As Ryo was deemed to be Takuma's successor, he began his martial arts training at an early age. His father instilled him with the difficult principle of self-reliance, where a person's own strength can form their worth in the world. He eventually gained a sparring partner and friend when Robert Garcia was admitted into the dojo.

On Ryo's 10th birthday, his mother died in a tragic car accident. His father left their home and left Ryo to take care of Yuri. Ryo did this by partaking in construction work and tirelessly strived to defend his family's dojo. Remembering his father's lessons during his training, he also took up street fighting. At first, he did poorly but, after many years of persistence, he eventually established himself as a fearsome and renowned fighter.

A Hejibo ninja named Hikage nearly killed one of his students in a fight, so Sakazaki joins the Smash Bros. Tourney to correct her.

## Character Select Screen Animation

### After the announcer calls his name

Ryo gestures his right hand and the camera zooms then says "Come! Come!"

## Special Attacks

### Ko'ou Ken (Neutral)

Ryo sends an orange ball of chi out of his right hand at his opponent.

### Zan Retsu Ken (Side)

Ryo rapidly jabs his left fist out. If lose enough, he will hit his opponent rapidly until he/she is at the top, then blast him/her off with an uppercut, with the heavy blow sfx from Art of Fighting.

### Koho (Up)

Ryo jumps into the air with a left upercut similar to the Shoryuken.

### Hien Shippu Kyaku (Down)

Ryo crouches then leaps forward with a flying kick. If he hits, he next does a spin kick.

### Haoh Shou Kou Ken (Hyper Smash)

Ryo shields his face, then pushes his palms slightly apart from one another and sends a large chi ball at his opponent.

### Geki Ryuko Ranbu (Final Smash)

Ryo charges himself up saying "Kyokugen-ryu Secret Technique!" then dashes to his opponent. If he hits, he pounds the opponent in a series of punches and kicks. After 20 hits, he does a three hit Koho, then a deadlier Koho that blows opponents sky high.

## Victory Animations

1. Ryo raises his right arm out of the side of his upper gi and says "This is the Kyokugen-ryu!"
2. Ryo performs a small kata and poses, shouting, "Osu!"
3. Ryo performs a small kata and ends in a defensive stance while shouting "All right!"

## On-Screen Appearance

Ryo walks in and kicks off his getta shoes saying "Well, come on!" then goes into his fighting stance.

## Trivia

* Ryo's default rival is the green haired Hebijo ninja girl, Hikage. His second rival is British secret agent James Bond.
* Ryo shares his Japanese voice actor with Haohmaru, his Mr. Karate persona, John Crawley, Goro Daimon, Hanzo Hattori and Earthquake
N. Gin

## How N. Gin joined the Tourney

As a child, N. Gin was a classmate of Dr. Neo Cortex and Dr. Nitrus Brio in Madame Amberly's Academy of Evil. After working at a stapler factory for a time, N. Gin went on to become a world-renowned physicist in the defence industry. However, due to a budget cut, one of his missile projects ended up faulty and, as a result, went awry, lodging itself into N. Gin's head. With his intellect, N. Gin was able to stabilize the weapon and reconstruct it as a life support system at the cost of his sanity. Because the missile is still live, it activates whenever N. Gin is stressed or angry, leaving him with a large headache (a trait inspired by creator Jason Rubin's own chronic migraine headaches). This was probably at the time of Crash Bandicoot, as he does not appear until Crash Bandicoot 2: Cortex Strikes Back. Shortly after the missile incident, which brought him back to life, N. Gin was taken in by Doctor Neo Cortex to replace the double-crossed Nitrus Brio.

## Character Select Screen Animation

N. Gin clutches his face then moves his hand away saying "Dr. Cortex said I have bad complexion!".

## Special Attacks

### Laser Cannon (Neutral)

N. Gin takes out a laser cannon and shoots a quick beam of purple at his opponent.

### Tri Explosion (Side)

N. Gin takes a remote and explodes infront of himself, three explosions like bombs.

### Tractor Beam (Up)

N. Gin presses a button and is pulled up by his tractor beam. It pulls for 3 seconds then wears out.

### Mouse Trap (Down)

N. Gin sets a mouse trap near him. If anyone steps on it, it traps the opponent's foot for 4 seconds.

### Death Laser (Hyper Smash)

N. Gin gets out a laser cannon with evil laughter then shoots a large beam like the Mega Optic Blast at his opponent. The laser wears down after 5 seconds.

### Missile Rain (Final Smash)

N. Gin types in controls saying "Time for a missile lockon!" then a crosshair appears on the opponent and out of nowhere, 15 missiles fly at the opponent. When they hit, the missiles will blow the opponent away.

## Victory Animations

1. N. Gin stomps forward cackling like a madman.
2. N. Gin raises his index fingers and says "You will make a good test subject for my experiments!".
3. N. Gin sees his hovering platform come in then gets on it saying "Smell you all later!" then flies away.

## On-Screen Appearance

N. Gin jumps out of his floating platform saying "COME DOOMED FOOLS!! LET'S RACE!!!".

## Trivia

* N. Gin shares his English voice actor with Deadpool and the Penguin.
* The rival of N. Gin is Street Fighter's Cammy.
Rollover relief

Rollover relief for replacement business assets

Claims for relief on the replacement
of business assets under TCGA 1992 ss 152–158 (see Division
C3.3),
usually referred to as roll-over relief, were less common under the taper
relief rules because the amount which could be rolled over was the capital gain
before taper relief. Therefore, it was often considered preferable to pay some
tax on the disposal of the original asset, rather than to roll-over a
potentially large gain into the new asset.

Under entrepreneurs' relief the position is
different and it may be considered wiser to roll-over the gain where possible
in order not to utilise part of the lifetime limit of entrepreneurs' relief
Spyro

*This article is about the classic Spyro. For the Legend of Spyro character of the same name, see Spyro (The Legend of Spyro). For the Skylanders character of the same name, see Spyro (Skylanders).*

## How Spyro joined the Tourney

Spyro discovered that the Dragon Realms were being plunged into darkness, this time by an evil Dragon Elder from long ago named Red. Spyro and Sparx teamed up with Hunter, Sgt. Byrd, Alisa, Xiaoyu, and Blink the Mole in order to take down Red, and his unholy alliance of Gnorcs, along with Gnasty Gnorc and Ineptune. The five heroes battled their way through new homeworlds, and eventually defeated Red. However, Red escaped to his labratory, and built a robot army by turning Gnorcs into robots with the unwilling help of the Professor.

## Special Attacks

### Horn Charge (Side)

Spyro charges forward with his horns facing the opponents.

### Glide (Up)

Spyro jumps into the air, goes into a loop and glides forward, in a similar manner to Meta Knight's Shuttle Loop.

### Wing Shield (Down)

Spyro covers his body with his wings, deflecting any projectiles.

### Horn Dive (Hyper Smash)

Spyro dives forward with his horns facing his opponents. This Hyper Smash does massive damage.

### Army of Dragonflies (Final Smash)

Spyro sends a barrage of dragonflies at his opponent.

## Victory Animations

1. Spyro shoots a fireball from his mouth, says "OK, see, now you're just over-reacting!", and flies away.
2. Spyro chases his tail while saying "HUH?! Actually, I defeated you.".
3. Spyro dances around in a circle saying "Ha ha! Very funny!".

## Trivia

* Spyro was the very first Spyro character to be confirmed for Super Smash Bros. Tourney as a playable character.
* Spyro shares his English voice actor with Hunter, Sgt. Byrd, and Evil Red.
* In Tourney 2, this Spyro is NOT replaced with his Skylanders counterpart or his Legend of Spyro counterpart.
* Spyro's Super Smash Bros. Tourney rival is Deadpool. Spyro's Super Smash Bros. Tourney 2 rival is Gundam Maxter. Likewise, a Tyrannosaurus Rex is his second rival.
Vanellope

## How Vanellope joined the Tourney

Known as "The Glitch," Vanellope is a pixelating programming mistake in the candy-coated cart-racing game Sugar Rush. With a racer's spirit embedded in her coding, Vanellope is determined to earn her place in the starting lineup amongst the other racers. Only problem: The other racers don't want her or her glitching in the game. 15 years of rejection had left Vanellope with a wicked sense of humor and a razor-sharp tongue. However, somewhere beneath that hard shell is a sweet center just waiting to be revealed.

## Character Select Screen Animation

### After the announcer calls her name

Vanellope does Yun-Seong's character select screen animation from Soul Calibur II and says "Meant like the 'royal we'?".

## Special Attacks

### Side Kick (Neutral)

Vanellope turns her body and kicks the opponent.

### Crush (Side)

Vanellope slams herself into an opponent, crushing them.

### Super Side Kick (Down)

Vanellope starts spinning with her leg up and hits everyone in sight, sending them flying off the screen.

### Candy Kart (Final Smash)

Vanellope throws a smoke boomerang at the opponent, quickly inputs her co-ordinates to her Candy Kart as she says "You should think more carefully.", then shocks the enemy with two tazers and follows up with a knee to the face. She then throws an explosive boomerang at the opponent and the Candy Kart drives in to run over the opponent.

## Victory Animations

1. Vanellope puts her hands on her hips and announces "Double-stripes break, ka-doing!".
	* Vanellope puts her hands on her hips and announces "You owe me for eternity, Alisa!". (Alisa victories only)
2. Vanellope pounds her fist into her palm while saying "Hey Genius! It's a JAWbreaker! You're never gonna-". An explosion can then be heard interrupting her.
3. Vanellope bows with her hand extended saying "Come on, a work of art like this must be signed.".
	* Vanellope bows with her hand extended saying "Sorry, Ralphie.". (Wreck-It Ralph victories only)
	* Vanellope bows with her hand extended saying "Go back to your mechanic!.". (R.O.B. victories only)

## On-Screen Appearance

Vanellope drives her Candy Kart to her starting point and says "I finally have a real cart.".

### Special Quotes

* Hey, my arm's getting tired! (When fighting Alisa or R.O.B.)

## Trivia

* The default rival of Vanellope Von Schweetz is the Robotic Operating Buddy, whereas Shang Tsung serves as her second rival.
Super Smash Bros. Tourney Wikia

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Optimus Prime

## How Optimus Prime joined the Tourney

Optimus Prime led the search for the All Spark in the Ark, a transport vessel. When they came across an abandoned solar system, they located a vessel of strangely Cybertronian design, seemingly of Decepticon make. When the vessel fled to the surface of a planet, Prime dispatched Bumblebee to investigate while he and the other Autobots battled Decepticons from the *Nemesis*. Prime managed to defeat Blackout, Scorponok, and Frenzy all on his own. After losing touch with Bumblebee, Prime went down to locate him on the planet, where they were attacked by Starscream and the alien ship. They fell into a cavern network, where they were further attacked by indigenous worms.

## Character Select Screen Animation

### After the announcer calls his name

Optimus Prime changes to his Autobot form and does an elbow punch then shoots a laser while the camera zooms to him saying "Man the laser gun!".

## Special Attacks

### Prime Blaster (Neutral)

Optimus Prime fires a rocket from his blaster.

### Prime Charge (Side)

Optimus Prime charges forward just like Wario during Wario Land 4.

### Prime Flying (Up)

Allows Optimus Prime to fly for a brief period of time.

### Prime Quake (Down)

Optimus Prime pounds the ground very hard, creating a shockwave.

### Prime Tornado (Hyper Smash)

Optimus Prime says "Activate tornado attack!" and creates a tornado that causes massive damage.

### Transform and Roll Out (Final Smash)

Optimus Prime says "Autobots!" and transforms into an truck and says "Transform and roll out!" then rams into his opponents, causing an OHKO if it hits.

## Victory Animations

1. Optimus Prime says "Autobots, transform and roll out!", then he transforms into an eighteen-wheeler and drives away.
2. Optimus Prime rapidly fires three shots while on one knee saying "Keep your heads above water!".
3. Optimus Prime punches, then fires a shot from his Prime Blaster saying "I am Optimus Prime.".

## On-Screen Appearance

Optimus Prime drives up in his truck form then changes to his Autobot form with "They're going to collide!".

### Special Quotes

* Soon as you're ready to launch! (When paired with Alisa, Xiaoyu, any 54th member, any character from the Ronin Warriors universe, Kenshiro, Toki, Jagi, Raoh, Koryu, Shachi, Han, Hyou, Kaioh, Shark Boy, or Lava Girl during a Team Battle)
* I'm Optimus Prime, leader of the Autobots! (When fighting Lili)
* Did the Ancient Ones bring you back, Shin Kamiya? (When fighting Shin)

## Trivia

* Optimus Prime shares his Japanese voice actor with Kratos and Batman.
* The rival for Optimus Prime is another robot, in this case, Sentinel from the Marvel Comics books. As for his Tourney 2 rival, it is Yoshitsugu Otani.