Taxation of real estate
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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.
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