Capital gains tax
This document is only available with a paid isurv subscription.
Charities, local authorities, trade unions, registered pension funds, registered friendly societies, scientific research associations, authorised unit and investment trusts and persons entitled to diplomatic privilege are exempt from CGT. Real Estate Investment Trusts are also exempt from corporation tax on qualifying gains on property used for their tax-exempt business.
Each individual...
Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584