Corporate Transactions: Tax and Legal Issues, Finance Act 2014
4.3Capital gains tax
Capital gains tax (CGT) is a tax on the capital gain realised on the disposal of a chargeable asset. While strictly speaking a company is not liable to CGT on the disposal of...
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.