CG10700P - Capital Gains manual: introduction and computation: persons chargeable: summary: contents
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CG10702Persons chargeable: definition of a person
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CG10710Persons chargeable: on chargeable gains of others
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CG10720Persons chargeable: beneficial owner
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CG10730Persons chargeable: individuals
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CG10731Persons chargeable: partners
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CG10732Persons chargeable: trustees and personal representatives
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CG10740Persons chargeable: companies
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CG10741Persons chargeable: companies