1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2020

6.1Share Transactions A share in a company is an intangible asset which has been described as “a bundle of rights.” Each share is an asset separate from every other share. Where the holder of 100...
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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