1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2018

7.4Charge to Tax 7.4.1Charge to CGT on premium Sch14 Para 3 Schedule 14 Para. 3 TCA97 states that: “Subject to this Schedule, where the payment of a premium is required under a lease of land, o...
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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