Re‐basing of capital gains – Finance Act 1988
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Abstract
Examines the Finance Act 1988, which introduced significant reforms to the calculation of capital gains tax (CGT). Briefly outlines the nature of the main changes concerning the taxation of transactions in land and assesses their likely impact on property valuation and valuers.
Keywords
Citation
Falvey, P. (1989), "Re‐basing of capital gains – Finance Act 1988", Journal of Valuation, Vol. 7 No. 1, pp. 53-58. https://doi.org/10.1108/EUM0000000003258
Publisher
:MCB UP Ltd
Copyright © 1989, MCB UP Limited