Commentary

C2.1129A Administration of ATED-related gains or losses

Capital gains tax
Capital gains tax | Commentary

C2.1129A Administration of ATED-related gains or losses

Capital gains tax | Commentary

C2.1129A Administration of ATED-related gains or losses

The rules in C2.1125–C2.1129A apply to disposals made prior to 6 April 2019. For disposals made on or after 6 April 2019, see C2.1139–C2.1173. Transitional rules apply to unused losses existing at 6 April 2019 that have accrued on disposals made prior to that date. See C2.1142 for further details.

The tax charged on ATED-related gains is capital gains tax. As such, it is subject to the same self-assessment system rules and deadlines for notifying chargeability and making returns. ATED-related CGT for a given tax year is payable by 31 January following the end

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