Is capital gains tax a voluntary tax?

Ratcliffe, J.M.

Is capital gains tax a voluntary tax? - 1994 - ALA Bulletin (14) September 1994, 4-7(4) .

Explains various capital gains tax reliefs and how they work. Also summarises changes over the last two years.


CAPITAL GAINS TAX
DEFERRED TAX
DISPOSAL OF ASSETS
RELIEF
RETIREMENT RELIEF
ROLL-OVER RELIEF