The Taxation
of Chargeable Gains (Gilt-edged Securities) Order, SI 2020/715 specifies seven
securities as ‘gilt-edged securities’. TCGA 1992 s 115 provides that gains on
the disposal of gilt-edged securities are not chargeable gains and are
therefore not subject to CGT or corporation tax on chargeable gains.
The Taxation
of Chargeable Gains (Gilt-edged Securities) Order, SI 2020/715 specifies seven
securities as ‘gilt-edged securities’. TCGA 1992 s 115 provides that gains on
the disposal of gilt-edged securities are not chargeable gains and are
therefore not subject to CGT or corporation tax on chargeable gains.
