1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2016

Chapter 31Introduction to Capital Gains Tax What’s changed? • Entrepreneur relief CGT rate reduced from 20% to 10% 31.1Overview TCA97 s28 Capital gains tax is payable on chargeable gains arisin...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016