1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2012

8.4Personal Representatives 8.4.1Broad outline s573 Special rules apply to personal representatives. They are deemed to be a body of persons distinct from the persons who from time to time may be...
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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