1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

4.8Children s6; s10 In some circumstances, reliefs are available in the case of a disposal to a child (e.g., retirement relief – see Chapter 3). A disposal to a lineal descendant (e.g., a child) ...
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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