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27/04/2009
CGT is payable on the disposal of chargeable assets by a chargeable person. There are a number of exemptions and reliefs. Special rules apply in relation to deemed disposals which can arise in the administration of trusts.
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Should a lay trustee whose co-trustee was the Executor and Trust Company of a solicitor’s firm be entitled to argue that he had a reasonable excuse for the late payment of capital gains tax (CGT) on a share sale because HMRC had not drawn the payment on account feature to his attention?
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