ACCA ATX
ACCA Strategic Professional (Options) — Advanced Taxation (ATX, UK variant)
Capital Gains TaxEnglish
Exam overviewPractice session
An individual realises a chargeable gain of £50,000 on a residential property (not their main home) in June 2025. They are a higher-rate taxpayer. After the annual exempt amount, what is the CGT due?
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