1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2020

9.4Transactions Outside a Group 9.4.1Transactions with non-group persons All group members are treated as the same person for the purpose of calculating the gain or loss when the asset is final...
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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