1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2020

7.5Lease as a Wasting Asset 7.5.1Wasted expenditure – calculation Sch14 Para2 Normally, expenditure attributable to a wasting asset is written off at a uniform rate over the period of its usefu...
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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