1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

7.1Leases – General Introduction Sch14 Schedule 14 TCA97 sets out special rules for calculating CGT gains and losses on the disposal of leasehold interests. Although the provisions deal mainly wi...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

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