Capital gains tax: small can be beautiful

Manisty, E.

Capital gains tax: small can be beautiful - 1994 - Taxation 134(3481) 24 November 1994, 179-182(4) .

Examines the capital gains tax exemptions for chattels, with reference to the Taxation of Chargeable Gains Act 1992.


CAPITAL GAINS TAX
CHATTELS
TAXATION OF CHARGEABLE GAINS ACT 1992