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