1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

31.3Persons Chargeable TCA97 s29 Individuals, trusts, unincorporated bodies, etc. are chargeable to capital gains tax. Capital gains of companies are chargeable to corporation tax. 31.3.1Residenc...
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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