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n Tax Breaks Newsletter - Compensation for losses : which 'hole' is filled? : capital gains tax

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Abstract

As the courts have attested to many times over numerous years, there are no hard and fast rules for determining whether a particular gain is of a capital or of a revenue nature. Each case needs to be decided on its own individual facts.

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/content/montb/2015/348/EJC164181
2015-01-01
2016-12-05
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