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The term disposal is not defined by the legislation, and therefore retains its everyday meaning. The most common form of disposal is a change in the ownership of an asset as a result of sale, exchange,...
A recent case has confirmed an earlier ruling that although a contract for sale of property has been signed, it doesn’t stop the original owner transferring the property to someone else in...
You’ve been approached to sell your property. A colleague has told you that if you defer the date of the sale until after April 5, 2003, you won’t have to pay Capital Gains Tax on it for...