1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

5.1Debts s532 A debt is an asset for CGT purposes, and any disposal of a debt, including by way of repayment by the creditor or by assignment, is therefore a chargeable event for CGT purposes. Ho...
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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