Sumption on Capital Gains Tax
Commentary
Source Currency: Issue 160, March 2026. Volume 1 Division A: Commentary The following divisions have been updated: Division A1.1, A1.2, A1.3a, A1.4 and A1.6 Divisions A2.1, A2.2, A2.4, A2.8, A2.9 and A2.14 Divisions A3.1, A3.4, A3.6, A3.10, A3.13, A3.19 and A3.23 Divisions A4.1 and A4.4 Volume 2 Division F: Tax Rates and Tables The following division has been updated: F3 Tax rates, reliefs and allowances.
Contributors
| Kevin Walton, MA | Contributor |

