A-Z index


CGT events affecting shares and units
You may have to pay tax on any capital gain you make on shares or units when a CGT event happens, such as when you sell them or even when you dispose of them involuntarily such as where a company in which you hold shares is taken over by or merges with another company.
Carrying on a business of share trading
What is carrying on a business of share trading? The difference between a share trader and a share holder.
Debt and equity tests
The New Business Tax System (Debt and Equity) Act 2001 determines what is equity in a company and what is debt in an entity for tax purposes.