1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2012

1.14CGT for Certain Venture Capital Funds s41 F(No. 2)A08s541C The Finance (No. 2) Act 2008 introduced a rate of 15% for personal gains, and 12.5% for corporate gains, made on “carried interests” ...
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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