Capital Gains Tax 1 October 2001 Revisited

During 2012 Wall & Smith Property experienced an increase in the number of CGT related queries from prospective sellers of commercial property needing to establish the amount of CGT payable and calculate which of the three alternatives would produce the best (lowest tax) result. They have had more queries during the first few months of 2013 compared to the whole of 2012, CGT is becoming an integral part of the decision to sell and the pricing.

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