1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

10.6Non-Resident Trusts 10.6.1Introduction There is extensive CGT anti-avoidance legislation in place to ensure that resident persons do not avoid a charge to CGT by holding assets via an offsh...
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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