Capital Taxes Fundamentals (CTA manual)
3.4.Apply the CGT rules to analyse whether items are assets or not
As we have seen, s532 provides general guidance on the meaning of an asset. It does not, however, provide an actual definition o...
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.