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By: Language: English Series: Taxation ; 122 (3169) 7 October 1988, 8-12(5)Publication details: 1988Subject(s): Summary: 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.

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.