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More cards in this set
Card 6
Front
What does an 'asset' include?
Back
Card 7
Front
What doesn't 'asset' include?
Back
Card 8
Front
What does 'disposal' include?
Back
Card 9
Front
How do you calculate taxable CG?
Back
Card 10
Front
Another way to frame it : CG =
Back
Card 11
Front
What is the annual CGT exclusion for individuals?
Back
Card 12
Front
What are the individual and company tax rates for CGT?
Back
Card 13
Front
Is trading stock included as an asset for CGT?
Back
Card 14
Front
Which certain disposals are deemed to take place at MV?
Back
Card 15
Front
What does the base cost include?
Back
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