1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2017

Chapter 5Debts and Options Damian Riordan Tax Director, EY   Scope of Chapter 5.1 Debts 5.2 Options and Forfeited Deposits 5.1Debts s532 A debt is an asset for CGT purposes, and any disposal of...
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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