1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2018

4.17Joint Tenants and Tenants in Common Where property is held by two or more persons as joint tenants, the law for CGT purposes presumes that each of them has an equal interest in all of the pro...
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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