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- W4249886221 abstract "Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets; calculation of CGT; the rate of CGT; capital losses; rebasing of assets owned before 31 March 1982; exemptions and reliefs; and death of a taxpayer." @default.
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- W4249886221 date "2017-09-01" @default.
- W4249886221 modified "2023-10-14" @default.
- W4249886221 title "6. Capital gains tax" @default.
- W4249886221 doi "https://doi.org/10.1093/he/9780198787662.003.0006" @default.
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