Capital Taxes Fundamentals (CTA manual)

11.4.Compare this to the treatment of the transfer of assets between spouses/civil partners on separation [TCA97, s1030] The CGT exemption mentioned in the previous section for transfers of asset...
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.