Exemptions from capital gains tax are provided in respect of certain arrangements for providing pensions, annuities or similar benefits. The exemptions relate to the tax-free growth of investments held with a view to providing the required payments and to the disposal of a right to the payments.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.