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Assessment to Capital Gains tax
72 other sections not shown
6th April acquisition and disposal allowable loss amount apply apportioned apportionment assessable under Schedule basis Betterment levy bonus issue budget day value Capital Gains tax cent chargeable assets chargeable gains arising computed Corporation tax current use value date of disposal deducted deemed election estate duty exempt expenditure Finance Act 1965 freehold Gains tax liability Gains tax purposes gift give rise goodwill Illustration Income tax Inland Revenue interest land lease Less Cost liability to Capital liability under Schedule Limited loan stock London Stock Exchange market value Ninth Schedule option ordinary shares original cost original shares paragraph period of ownership person prior to 6th proceeds of disposal proceeds of sale profit provisions of Schedule purchase respect rights issue sale proceeds Section settlor share capital shareholder shares acquired sold stamp duty tax and Surtax taxpayer trade transaction transfer treated trustees twelve months United Kingdom valuation value at 6th wasting asset