Part 41-0-10  CGT – Due Dates This manual is relevant for CGT due under Part 41. Refer to manual 41A-01-03 for details of when CGT is payable in relation to periods to which Part 41A relates. 10.1 Self Assessment applies to Capital Gains Tax (CGT) for the year of assessment (YOA) 1990/1991 and subsequent years. Since its introduction […]

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