The following Tax Information and Impact Notes were released in respect of CGT matters:
- Share or securities exchange
- Disposals of joint interests in land and private residences for limited liability partnerships and Scottish partnerships
- Transfer of assets between spouses and civil partners in the process of separating
- Completion of unconditional contracts
Related content from Claritax Books
Written for accountants and other tax advisers at an intermediate level, Capital Gains Tax is built firmly on a foundation of statutory rules and case law principles. It is illustrated throughout with practical examples, and most chapters include a summary of pitfalls and planning points.