1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2018

1.2Charge to Tax 1.2.1Broad outline CGT is charged for a year of assessment. s28(2) “Capital gains tax shall be assessed and charged for years of assessment in respect of chargeable gains accru...
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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