Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 77
Application of Part VII to capital gains tax
Section 77 extends the rules about persons chargeable in a representative capacity (such as trustees, agents and receivers) to capital gains tax, with a key limitation preserving the identity of the person to whom gains accrue.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.