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Disposals of Property Deriving its Value from Land The Chargeable Person Fragmentation Calculating and Assessing the Gain Exemptions Interpretation Transitional Disposals before 5 July 2016 When did the Sections Operate? The Meaning of a ‘Gain of a Capital Nature’ The Effect of the Section A Gain Obtained for Another Person Ancillary Points Exemption for Principal Private Residence Decided Cases Power to Obtain Information Other Artificial Transactions ...
Chapter 14: Artificial Transactions in Land – CTA 2010, Part 8ZB; ITA 2007, Part 9A
- Author:
- Robert Maas FCA FTII FIIT TEP
- Publisher:
- Bloomsbury Professional
- Edition:
- edition
- Publication Date:
- January 2023
- Law Stated At:
- 30 September 2022
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