(redirected from Taxation of Chargeable Gains Act 1992)
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TCGAThe Cancer Genome Atlas (US NIH)
TCGATaxation of Chargeable Gains Act 1992 (UK)
TCGAToledo Cacao Growers Association (Belize)
TCGATexas Cotton Ginners' Association (Austin, TX)
TCGAThe Clearinghouse for Genetic Algorithms (Department of Engineering Mechanics; University of Alabama; Tuscaloosa, AL)
TCGAThe Crafting Guild Alliance (World of Warcraft guild)
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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 (the 'Act').
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.