Commentary

C1.504 CGT losses—Husbands and wives and civil partners

Capital gains tax
Capital gains tax | Commentary

C1.504 CGT losses—Husbands and wives and civil partners

Capital gains tax | Commentary

C1.504 CGT losses—Husbands and wives and civil partners

As a husband and wife or civil partners are two separate taxpayers, any allowable losses which accrue to one of them are not deductible from the chargeable gains accruing to the other1.

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