The Taxation of Capital Gains, Finance Act 2020
1.4Shares Deriving Value
1.4.1Broad outline – shares deriving value
There are a number of separate provisions dealing with shares in a company, where the treatment depends on the assets from whi...
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.