1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2020

2.14Arm’s Length Rules s547 In certain circumstances, the CGT legislation requires you to ignore the actual price at which an asset passes from one person to another, and instead it substitutes a...
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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
  • The Taxation of Capital Gains, Finance Act 2012
  • The Taxation of Capital Gains, Finance Act 2010
  • The Taxation of Capital Gains, Finance Act 2008