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Capital Gains Tax and Trusts

We recommend:

  • An Introduction To CGT (PDF 1.1MB)
    This leaflet tells you the basic rules of Capital Gains Tax (CGT) for individuals. You will find it useful if you have disposed of an asset and need to know whether to report a chargeable gain or an allowable loss to your Tax Office. It is also useful if you are contemplating a transaction and are wondering what the CGT implications might be.

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