1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

8.2Profits to Which the 80% Tax Charge Applies •It applies to trading profits or capital gains. •For capital gains in companies group relief can still apply for transfers in groups (but see 8.6 be...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010