1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

31.1Overview TCA97 s28 Capital gains tax is payable on chargeable gains arising on the disposal of assets since 5 April 1974. 31.1.1Disposal TCA97 s534 A disposal takes place whenever the owner...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016