1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2012

7.3Sale or Assignment of Leasehold Interest 7.3.1Sale or assignment of a leasehold interest is a disposal Where a lease is sold or assigned there is a disposal of the entire asset, i.e., the enti...
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