For many practitioners, tax compliance has been, and will continue to be, a significant part of our daily work routine. In that role, there are a variety of issues that we need to be mindful of. This article sets out many of the pertinent matters that arise in respect of capital taxes – capital gains tax (CGT), chargeable gains for corporation tax purposes and capital acquisitions tax (CAT). The article covers compliance-related issues in respect of capital taxes for both individuals and corporate entities.
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