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Capital gains tax

In: Tax Guide 2000–2001

Author

Listed:
  • Walter Sinclair

Abstract

Subject to the specific rules that are summarised in the following pages, you will be charged to capital gains tax in respect of any chargeable gains that accrue to you on the disposal of assets during a given tax year. You deduct from your capital gains any allowable capital losses (20.13) and then indexation allowance (20.11) and/or taper relief (20.12). (The taper relief system applies for realisations from 6 April 1998.) For individuals, capital gains tax is charged at the same rates as on investment income (10 per cent, 20 per cent and 40 per cent for 2000-2001).

Suggested Citation

  • Walter Sinclair, 2000. "Capital gains tax," Palgrave Macmillan Books, in: Tax Guide 2000–2001, chapter 20, pages 295-337, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59579-8_20
    DOI: 10.1057/9780230595798_20
    as

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