1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

Chapter 31Introduction to Capital Gains Tax 31.1Overview TCA97 s28 Capital gains tax is payable on chargeable gains arising on the disposal of assets since 5 April 1974. 31.1.1Disposal TCA97 s...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016