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Liability to capital gains tax (CGT)
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- Words:
- 1897
- Submitted:
- Wed Jun 15 2005
... Liability to capital gains tax (CGT) CGT is charged on net gains, i.e. total chargeable gains realised during a tax year after deducting total allowable losses realised in the year. Companies are subject to corporation tax on chargeable gains calculated according to modified CGT rules. Disposal of assets CGT can only arise on the disposal of an asset. Normally this means sale, but it could also mean gift or compensation for loss or damage to an asset. * The value on which the gain (or loss) is based is normally the consideration received. However, on gifts and certain sales, the open market value is used instead. * No CGT is payable on death. The beneficiaries of a deceased person's estate are treated as if they had acquired the assets of the deceased at their market value on death. Deductions Certain costs are allowable in computing chargeable gains: * The acquisition cost or market value on
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