Chapter 1 Capital gains tax
From legislation.gov.uk
Contents
- Crossheading Charge to capital gains tax
- Crossheading Territorial scope of charge
- Crossheading Deduction of allowable losses
- Crossheading UK resident individuals with split tax years
- Crossheading Rates of CGT
- Crossheading Annual exempt amount
- Crossheading Temporary periods of non-residence
- Crossheading Interpretation