1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2012

4.1Married Persons and Civil Partners 4.1.1Broad outline s1028 s1031M Gains and losses of each spouse or civil partner are calculated separately as if they were single persons. Provided both ...
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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