1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2018

1.4Shares Deriving Value 1.4.1Broad outline – shares deriving value There are a number of separate provisions dealing with shares in a company, where the treatment depends on the assets from wh...
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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