Taxation of Chargeable Gains Act 1992 - How is Taxation of Chargeable Gains Act 1992 abbreviated?
TCGA (redirected from Taxation of Chargeable Gains Act 1992)
Also found in: Wikipedia
|TCGA||The Cancer Genome Atlas (US NIH)|
|TCGA||Taxation of Chargeable Gains Act 1992 (UK)|
|TCGA||Toledo Cacao Growers Association (Belize)|
|TCGA||Texas Cotton Ginners' Association (Austin, TX)|
|TCGA||The Clearinghouse for Genetic Algorithms (Department of Engineering Mechanics; University of Alabama; Tuscaloosa, AL)|
|TCGA||The Crafting Guild Alliance (World of Warcraft guild)|
References in periodicals archive
Provided the deed is executed within two years of your aunt's death, and quotes s142 of the Inheritance Tax Act 1984 and s62 of the Taxation of Chargeable Gains Act 1992
, then for the sake of Inheritance Tax and Capital Gains tax, the gift will be treated as though your aunt left the money directly to your children.
Briefly, the executors of Lord Howard's estate put forward the argument that they owed no capital gains tax on the proceeds of the sale on the counter-intuitive basis that the painting was technically a 'wasting asset', and therefore not chargeable under the Taxation of Chargeable Gains Act 1992
According to the budget statement, "Legislation will be introduced in Finance Bill 2009 to provide relief from the provisions of SDLT and the Taxation of Chargeable Gains Act 1992
for persons wishing to raise finance by using land assets in the United Kingdom.