ABC of Capital Gains Tax for Individuals

a value for the asset as at that date (referred to as the “valuation date value”) needs to be determined. One of the following methods may be used to determine the valuation date value of the asset: • 20% × (proceeds less allowable expenditure incurred on or after 1 October 2001) . …

  Capital, Individuals, Gain, Valuation, Capital gains tax for individuals