Acquisitions and expenditure for gain
Gifts, inheritance or appointment from a trust
Commentary –
CGT and the Private Residence ¶30-105
Legislation
Commentary –
CGT and the Private Residence ¶30-100
Practical implications
Commentary –
CGT and the Private Residence ¶30-105
Tainted acquisitions
Dual purpose acquisitions
Commentary –
CGT and the Private Residence ¶30-105
Generally
Sole purpose acquisitions
Commentary –
CGT and the Private Residence ¶30-105
Tainted expenditure
Dual purpose
Commentary –
CGT and the Private Residence ¶30-110
Generally
Commentary –
CGT and the Private Residence ¶20-040
Practical implications
Commentary –
CGT and the Private Residence ¶30-110
Trading transactions
Commentary –
CGT and the Private Residence ¶30-105