1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

7.6Interaction of CGT with Income Tax s544 As a general principle, any part of the consideration for the disposal of an asset which comes within the charge to income tax as income, does not come ...
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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