Capital gains tax

A tax on any chargeable gains (www.practicallaw.com/A34646) made on the disposal or deemed disposal of capital assets (www.practicallaw.com/A34599) by individuals, personal representatives and trustees (www.practicallaw.com/A37119) in a tax year (which is a year ending on 5 April). For further detail, see Practice note, Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008).

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