1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

1.14CGT for Certain Venture Capital Funds s541C The F(No. 2)A08 introduced a rate of 15% for personal gains, and 12.5% for corporate gains, made on “carried interests” held in “relevant investmen...
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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