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General description of the capital gains tax
Individuals and persons other than companies
13 other sections not shown
6th April allowable loss alternative basis apportioned apportionment assessment becomes absolutely entitled beneficiary business assets calculated by reference capital allowances capital gains tax capital sum Chapter charge to capital charge to tax chargeable assets chargeable gains accruing computation corporation tax date of disposal death deducted disposal of assets exempt from capital Finance Act Finance Act 1940 gain or loss gain subject gains tax charge gains tax purposes gains which accrue head lease holding of shares illustrated in Example income tax incurred individual Inland Revenue land London Stock Exchange losses accruing market value old asset ordinarily resident owner part-disposal payable payment period after 6th period of ownership provisions qualify relief resident or ordinarily Sale price scrap value sells settled property settlor shareholder shares or securities short lease short-term gains tax special rules subject to expenses sublease subsequent disposal surtax trade transfer Treasury Stock treated United Kingdom wasting asset whole period