Commentary

C2.305 Retail prices index

Capital gains tax
Capital gains tax | Commentary

C2.305 Retail prices index

Capital gains tax | Commentary

C2.305 Retail prices index

For the latest New Development, see ND.1609.

Indexation allowance is not available to individuals, trustees and personal representatives for disposals on or after 6 April 2008. It continues to be available to companies but is frozen from 1 January 2018 so for disposals on or after this date the allowance is calculated up to December 2017.

The retail prices index to be used for the purpose of computing the indexation allowance on a disposal is the index of retail prices, for all items, published by the Statistics Board1.

T3.116 gives the values of the retail prices index for March

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