Commentary

CGT—updated commentary

Capital gains tax
Capital gains tax | Commentary

CGT—updated commentary

Capital gains tax | Commentary

CGT—updated commentary

The following is a list of key updates to Parts C1 to C5 in the last 12 months.

DateSubject matter
April 2021Further enhancement of Simon's Taxes relating to non-resident capital gains tax (NRCGT) losses [C2.1142]
April 2021Further enhancement of Simon's Taxes relating to chargeable persons [Division C1.2]
July 2020Update for Finance Act 2020 s 102, Sch 15—Tax treatment of the Troubles Permanent Disablement Payment Scheme [Divisions C3.18]
July 2020Update for Finance Act 2020 s 23, Sch 3—Entrepreneurs' relief / Business asset disposal relief [Divisions C3.13]
July 2020Update for Finance Act

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