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14000 Capital gains tax

Contents:

  • 14000 Scheme of capital gains tax
  • 14100 Taxable persons for capital gains tax
  • 14400 Assets
  • 14500 Disposals
  • 14730 Computation
  • 15000 Exemptions
  • 15100 Business asset disposal relief (formerly entrepreneurs’ relief) and other business reliefs
  • 15500 Other reliefs
  • 15635 Land
  • 15650 Shares, securities and options
  • 15950 Special cases

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