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Chapter 15: Non-resident CGT and UK land

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Introduction Tax rates and allowances Background and prior position Basic charging provisions – post-April 2019 Direct disposals of residential property Residential, commercial, and mixed-use Indirect disposals: substantial indirect interest Anti-avoidance: Anti-forestalling and the TAAR Rebasing Allowable losses Compliance ...

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