Commentaries

Tax Memo


PART 4
Capital gains tax

 CHAPTER 1   General principles 

45000
Rattachementss 1,
 
8 TCGA 1992

 Broadly, capital gains tax applies to all entities making an asset disposal except those within the scope of corporation tax.
While the basic principles involved in calculating chargeable gains are common to all, those specific to companies are dealt with from

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