Did you know that in addition to the ordinary sales of specified assets, there are other transactions which are also liable to Capital Gains Tax? This week's column explains the deemed sales for Capital Gains Tax purposes.
In everyday life there are a number of transactions that may be undertaken between or amongst parties and involving sales of various securities or immovable property and these may have Capital Gains Tax implications. Capital Gains Tax is chargeable on gains made from the sale of immovable property or marketable securities.
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