1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2017

Chapter 10Anti-Avoidance Damian Riordan Tax Director, EY   Scope of Chapter 10.1 Form v Substance 10.2 General Anti-avoidance Provision (GAAR) 10.3 Targeted Anti-avoidance re Artificial Losses (T...
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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 2017
  • The Taxation of Capital Gains, Finance Act 2012
  • The Taxation of Capital Gains, Finance Act 2010
  • The Taxation of Capital Gains, Finance Act 2008