1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

31.5Rates of Capital Gains Tax 31.5.1General TCA97 s28 The rate of capital gains tax is 33% in respect of the disposal of all assets on or after 6 December 2012, (with the exception of foreign ...
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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