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9.102: Capital gains tax principles

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 9: Companies’ Capital Gains and Company Reconstructions 9.1 : The Charge to Tax on Capital Gains 9.102.1: Introduction 9.102.2: Persons chargeable and geographical scope 9.102.3: Chargeable gains, allowable losses and indexation 9.102.4: Rate of capital gains tax 9.102.5: Assets and chargeable gains 9.102.6: Assets and disposals of assets 9.102.7: Wasting assets 9.102.8: Part disposals 9.102.9: Capital sums derived from assets 9.102.10: Value shifting 9.102.11: Debts 9.102.12: Options 9.102.13: Market value 9.102.14: Consideration 9.102.15: Capital gains tax exemptions 9.102.16: Time of disposal 9.102.17: Computation 9.102.18: Replacement of business and other assets 9.102.19: Trading stock 9.102.20: Payment of tax 9.102.21: Withholding tax 9.102.22: Non-resident companies 9.102.23: Share issues 9.102.24: Location of assets 9.102.25: Contracts for difference 9.102.26: Disposal of certain emissions allowances ...

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