ATED-related charge to CGT
Chargeable person
Commentary –
Tax Reporter ¶808-015
Generally
Commentary –
Tax Reporter ¶808-000
Legislative framework
Commentary –
Tax Reporter ¶808-010
Relevant high value disposal
Commentary –
Tax Reporter ¶808-020
Threshold amount
Commentary –
Tax Reporter ¶808-025
HMRC Guidance –
CG73620