1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2020

1.16Income Tax Provisions As already mentioned, if the consideration for the disposal of an asset is chargeable as income, it is not chargeable to CGT. In view of the income tax anti-avoidance pr...
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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