Commentary

CGT—proposed changes

Capital gains tax
Capital gains tax | Commentary

CGT—proposed changes

Capital gains tax | Commentary

CGT—proposed changes

The following is a list of proposed changes which could affect existing commentary in Parts C1 to C5. If the proposals become current, for example where draft legislation is enacted, the changes will be written back into the commentary as soon as possible. In the meantime the commentary in the Divisions indicated should be read in conjunction with the linked new development. The specific articles affected in each Division are highlighted at the bottom of the new development.

DivisionSubject matterND para no.
C3.5Finance Bill 2021, cl 41—Relief for gifts of business assetsND.1894
C3.18Finance

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