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Capital Gains Tax

Policy papers and consultations

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109 results sorted by Updated (newest)
  • Termination of an interest in possession in settled property: TCGA 1992 ss 71, 72.

  • Treatment of VAT.

  • Replacement of business assets: time limit.

  • Company liquidations: shareholders' Capital Gains Tax.

  • Part disposals of land.

  • Value shifting: Taxation of Chargeable Gains Act 1992 section 30.

  • Replacement of business assets in groups of companies.

  • Non-resident company: Taxation of Chargeable Gains Act 1992 section 13.

  • Time limit for an election for valuation on 6 April 1965 under TCGA 1992 Sch 2 para 17: company leaving a group: TCGA 1992 ss 178, 179.