1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2020

3.12Transfer of Site to a Child of Owner s603A Section 603A (introduced by FA01) provides an exemption from CGT in respect of any gain on the transfer of a site to a child by his/her parent, prov...
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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