Advanced Direct Tax: International
10.1.Summarise CGT anti-avoidance provisions
10.1.1.Connected persons
TCA97, s10
■ Before summarising the CGT anti-avoidance provisions in relation to connected persons, we will first remind our...
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.