The Taxation of Capital Gains, Finance Act 2020
Chapter 1General Principles
Scope of Chapter
1.1 Introduction – Legislation
1.2 Charge to Tax
1.3 Non-resident Persons
1.4 Shares Deriving Value
1.5 Branch Assets
1.6 Location of Assets
1.7 Dispo...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.