Taxation of real estate
This document is only available with a paid isurv subscription.
The expression connected persons appears in many parts of taxation legislation. There are various definitions. The CGT definition is as follows. The statutory definition is in section 286 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992), which considers a range of circumstances. These can be summarised as: In relation to...Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £75. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584