2014 | OriginalPaper | Buchkapitel
Capital Gains Tax
verfasst von : Walter Sinclair, FCA, Barry Lipkin, LLB FCA ATII TEP
Erschienen in: Tax Guide 2014–2015
Verlag: Palgrave Macmillan UK
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FA 2008 includes major changes to the capital gains tax rules which apply to individuals, trustees and personal representatives, but not companies. For disposals after 5 April 2008, there is a rate of 18 per cent, indexation was withdrawn, as was taper relief. Furthermore, all assets held on 31 March 1982 are deemed to be acquired on that date at market value. However, from 23 June 2010, there is also an additional rate of 28 per cent.