1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2018

4.6Married Persons and Civil Partners s1028; 1031M Gains and losses of each spouse or civil partner are calculated separately as if each spouse/civil partner was a single person. Provided both ag...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

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