A motly assortment

Gunn, M.

A motly assortment - 1988 - Taxation 122 (3169) 7 October 1988, 8-12(5) .

Explains the capital gains tax rules for 1988-89, reviewing rates payable by individuals, the trustees of settlements and companies. Highlights the difference between a joint and a separate assessment for a married couple, and the changes which will occur after 5 April 1990.