1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2020

4.6Married Persons and Civil Partners s1028; s1031M Gains and losses of each spouse or civil partner are calculated separately as if each spouse/civil partner was a single person. Provided both a...
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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