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Capital Gains Tax

1978
Capital gains are those arising from the disposal of capital assets. They are taxed in the United Kingdom by virtue of Part III of the Finance Act 1965, and Schedules 6–10 as amended by subsequent Income Tax Acts. The basis of the tax is the gain made from the disposal of an asset over the value that has accrued since 5 April 1965 or the date of ...
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Capital Gains

Financial Analysts Journal, 1955
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Taxing capital gains [PDF]

open access: possible, 1980
An abstract for this article is not ...
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Capital Gains

CFA Digest, 2012
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