1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2020

12.13Withholding Tax 12.13.1General rules: withholding tax s980 On the sale of certain assets the person by or through whom payment is made is obliged to withhold an amount of CGT from the sale...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2020
  • The Taxation of Capital Gains, Finance Act 2019
  • The Taxation of Capital Gains, Finance Act 2018