Capital gains tax | Practical Law
Capital gains tax
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Capital gains tax
Practical Law UK Glossary 8-107-5849
(Approx. 10 pages)
Glossary
Capital gains tax
A tax on any
chargeable gains
made on the disposal or deemed disposal of
capital assets
by individuals, personal representatives and
trustees
in a tax year (which is a year ending on 5 April). For further detail, see
Practice note: Tax on chargeable gains: scope, administration and payment