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    Corporation tax - Chargeable gains - Computational aspects - Rebasing - 9260

    Rebasing is the term used to describe the treatment of assets held on 31 March 1982. Essentially, it means that when calculating a gain or loss on a disposal of an asset which was held on 31...

    Problems with the District Valuer

    The use of a March 1982 valuation in a Capital Gains Tax (CGT) computation will usually trigger a referral by the Taxman to the District Valuer (DV). Can you rely on the DV to deal with this...