Chargeable gains | Practical Law
Chargeable gains
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Chargeable gains
Practical Law UK Glossary 8-107-5892
(Approx. 4 pages)
Glossary
Chargeable gains
Where an asset is a chargeable asset for the purposes of
capital gains tax
or
corporation tax
and there is a chargeable disposal of that asset, any gain made on the disposal or deemed disposal will be chargeable to tax. For further discussion, see
Practice note, Tax on chargeable gains: scope, administration and payment