1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

9.7Company Leaving Group – General Rule s623 In the case of most relieving provisions, there will normally be anti-avoidance provisions to prevent abuse of the relief and the CGT group relief pro...
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
  • The Taxation of Capital Gains, Finance Act 2010
  • The Taxation of Capital Gains, Finance Act 2008